From the 1st April 2018 the hourly rate for minimum wage has increased to the following rates for the relevant ages:
| National Living Wage (25+) | £7.83 |
| 21-24 Years Old | £7.38 |
| 18-20 Years Old | £5.90 |
| 16-17 Years Old | £4.20 |
| Apprentice | £3.70 |
The apprentice rate applies to apprentices aged under 19, or over 19 and in the first year of their apprenticeship. If apprentices are aged over 19 and not in their first year then they will be entitled to the relevant minimum wage for their age.
Chartered Accountant
Carlisle Office
