Updates to the National Minimum Wage and National Living Wage Rates

Rate Changes

On Monday 1st April, the government will enact their increases to the national Minimum Wage and National Living Wage rates. Make sure that your business is not caught out by these changes.

The rates are as follows:

Year

25 and over

21 to 24

18 to 20

Under 18

Apprentice

April 2018 (current rate)

£7.83

£7.38

£5.90

£4.20

£3.70

April 2019

£8.21

£7.70

£6.15

£4.35

£3.90

Details for Apprentices

The apprentice rate applies for a certain set of conditions. 

Apprentices who are on a recognised apprenticeship program are entitled to the apprenticeship rate if they are either:

  • Under 19, OR
  • Over 19 and in the first year of their apprenticeship

They are entitled to the Apprentice rate of £3.90 an hour in April 2019.

Apprentices who are aged 19 or over and who have completed the first year of their apprenticeship are entitled to the NMW for their age group.

Examples – as of April 2019

Employee aged 17 – £4.35 / hour.

Employee aged 20 – £6.15 / hour.

Employee aged 22 – £7.70 / hour.

Employee aged 25 – £8.21 / hour.

Apprentice aged 20 and in the first year of their apprenticeship – £3.90 / hour.

Apprentice aged 20 who has completed the first year of their apprenticeship – £6.15 / hour.

More information can be found here.

If you feel you may be affected by these important changes in this complex area please email Liz Fisher at: lizfisher@mitchellsaccountants.co.uk or call Mitchells on 01246 274 121