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Statutory minimum wage / living wage levels.
National Minimum Wage rates apply to employees up to the age of 24.
National Living Wage (NLW) rates apply to employees 25 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.
27 Jan 2021
The Institute for Fiscal Studies (IFS) has suggested that the current UK tax system discourages employment, investment and corporate risk-taking and needs reform.
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