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Statutory minimum wage levels.
National Minimum Wage rates apply to employees up to the age of 24.
National Living Wage (NLW) rates apply to employees 25 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.
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The Chancellor Rishi Sunak presented his second Budget on Wednesday 3 March 2021.
HMRC has revealed that more than 10.7 million taxpayers submitted their 2019/20 Self Assessment tax returns by the 31 January deadline.