Minimum wage

National Minimum Wage rates apply to employees up to the age of 22.

National Living Wage (NLW) rates apply to employees 23 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.

Age NLW 21-24 18-20 16-17 Apprentice
From 1 April 2021 £8.91 £8.36 £6.56 £4.62 £4.30
From 1 April 2020 £8.72 £8.20 £6.45 £4.55 £4.15

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GC Accountants is a trading name of Georgiades Charalambou & Co LLP. Registered in England and Wales. Registration number OC33456

Registered as auditors in the United Kingdom by the Association of Chartered Certified Accountants.


GC Accountants, 283 Green Lanes, Palmers Green, London N13 4XS