HM Revenue & Customs (HMRC)
Collects taxes and National Insurance and pays Child Benefit. You deal with it for Income Tax, Self Assessment, PAYE and your tax code.
Home » Work and tax » National Minimum Wage and Living Wage
National Minimum Wage and Living Wage
The current legal minimum hourly rates by age and for apprentices. The rates change every 1 April.
Official links
| Official source | Applies to |
|---|---|
| GOV.UK: minimum wage rates www.gov.uk/national-minimum-wage-rates | Whole UK |
| GOV.UK: who gets the minimum wage www.gov.uk/national-minimum-wage | Whole UK |
Who handles it
Step by step
- Check the current rate for your age, or the apprentice rate if it applies to you.
- Use the minimum wage calculator for workers to check your pay, including money owed from last year.
- If something is wrong, ask your employer first.
- If you are still not paid correctly, contact Acas for advice.
What you need
- Your payslips
- A record of the hours you have worked
Common mistakes
- Thinking a contract can set pay below the minimum: that part is not legally binding.
- Forgetting that money you pay for uniform or tools for the job is deducted when checking the minimum wage.
- Expecting the minimum wage if you are self-employed or a company director: they are not covered.
More in Work and tax
- Apply for a National Insurance number
- Prove your right to work
- HMRC personal tax account
- Self Assessment tax return
- Find a job
- Workplace pensions
- Claim a tax refund
- Check or change your tax code
- Marriage Allowance
- Holiday entitlement and holiday pay
- Statutory Sick Pay (SSP)
- Maternity and paternity leave and pay