A reminder to you all that the changes to the National Living Wage and National Minimum wage take effect from April 2019.
The hourly rate for the minimum wage depends the employee’s age and whether they are an apprentice.
The rates are as follows:
| Year | 25 and over | 21 to 24 | 18 to 20 | Under 18 | Apprentice |
| April 2018 (current rate) | £7.83 | £7.38 | £5.90 | £4.20 | £3.70 |
| April 2019 | £8.21 | £7.70 | £6.15 | £4.35 | £3.90 |
Derby Community Accountancy Service 