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Statutory minimum wage / living wage levels.
National Minimum Wage rates apply to employees up to the age of 20.
National Living Wage (NLW) rates apply to employees 21 and over.
The Apprentice rate applies to apprentices under 19, or 19 and over in the first year of apprenticeship.
Penalties apply to employers who fail to pay minimum wages.
28 Aug 2025
HMRC has split fuel advisory rates for electric cars depending on where drivers charge their company cars due to the price discrepancy between home and public chargers.
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