18 years of experience

Forward thinking bookkeeper who act as internal auditors

6 sigma work application on all assignments

 

The National Minimum Wage (NMW) is the minimum hourly rate most workers are entitled to.

Key points

  • Most workers over school leaving age will be entitled to receive the NMW.
  • The NMW rate is reviewed annually by the Low Pay Commission, and any rate changes are introduced in October each year.
  • There are a number of exemptions to those who receive the NMW. These do not relate to the size of the business, sector, job or region.
  • HM Revenue & Customs (HMRC) can take employers to court for not paying the NMW.
  • The minimum rate depends on the age of worker.

The current NMW rates from 1 October 2015 are:

  • £6.70 for workers 21 and over
  • £5.30 18-20 yrs
  • £3.87 for 16-17 yrs, who are above school leaving age but under 18
  • £3.30 for apprentices under 19 or 19 or over who are in the first year of apprenticeship.

It is important to note that these rates, which come into force 1 October 2015, apply to pay reference periods beginning on or after that date.

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