National Minimum Wage and National Living Wage 2023-24

AgeHourly Rate
Apprentice (aged under 19 or in the first year of the apprenticeship)£5.28
Under 18 (but above compulsory school age) 18-20£5.28
18-20£7.49
21-22£10.18
23 & Over (NLW)£10.42

HMRC have released a list of the most common errors when not compliant with National Minimum and National Living Wage:

  • Not handling uniform correctly
    • 1. Making deductions from wages to pay for uniform
    • 2. Requiring workers to provide uniforms without reimbursement
  • Failing to account for overtime hours correctly
  • Not handling apprentice rates correctly
    • 1. Paying apprentice rates when workers are not apprentices
    • 2. Under paying apprentices
  • Failing to pay workers for time spent travelling between jobs
  • Using tips from customers to top up wages
  • Using accommodation offset incorrectly
  • Making deductions from wages to pay for Christmas party
  • Using the wrong time periods when calculating minimum wage pay.