The National Minimum Wage is the lowest hourly rate most workers under 21 are legally entitled to be paid. Rates are reviewed and usually increased each April and vary by age band and apprentice status.
Enforcement and record keeping
HMRC actively enforces minimum wage compliance and employers must keep accurate records of hours worked and pay. Underpayment can result in penalties and being publicly named.
Tax rules depend on individual circumstances and can change. This glossary is general information rather than personalised tax advice.