All National Minimum Wage / National Living Wage rates revised from 1 April 2017.  This is in addition to the rise on 1 October 2016.

The new rates from 1 April 2017 will be:

Year 25 and over £7.50 0

21 to 24 £7.05

18 to 20 £5.60

Under 18 £4.05

Apprentice £3.50

Some tips to help avoid accidental underpayments:

• Look out for employee birthdays that could take them to a new level of minimum wage
• Tips do not count towards pay even if tax and NI are deducted
• Include all hours of work when checking minimum wage has been met, even hours that you don’t actually pay the employee.