For HMRC guidance on the National Minimum Wage and the National Living Wage, visit the Gov.uk website at www.gov.uk/government/collections/national-minimum-wage.
The collection includes guidance for employers and workers, consultation, policy documents, research documents and press releases.
The National Living Wage (NLW) must be paid to workers aged 25 and over. The NLW is set at £7.50 an hour (1 April 2017 to 31 March 2018). It will rise to £7.83 per hour from 1 April 2018. Workers under the age of 25 must be paid at the rate appropriate to their age. This is £7.05 per hour where the worker is aged 21 to 24 (rising to £7.38 per hour from 1 April 2018), £5.60 per hour where the worker is aged 18 to 20 (rising to £5.90 per hour from 1 April 2018) and £4.05 per hour where the worker is aged 16 or 17 (rising to £4.20 per hour from 1 April 2018).
|1st April 2017 – 31st March 2018||1st April 2018 – 31st March 2019|
|Age||Rate Per Hour||Age||Rate Per Hour|
|16-17 Years Old||£4.05||16-17 Years Old||£4.20|
|18-20 Years Old||£5.60||18-20 Years Old||£5.90|
|21-24 Years Old||£7.05||21-24 Years Old||£7.38|
|25 Years Old and Over||£7.50||25 Years Old and Over||£7.83|
|Apprentices Under 19*||£3.50||Apprentices Under 19*||£3.70|
*Or 19 or over and in first year of apprenticeship.