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The revised hourly rates come in from 1 April 2018.
The increases are all well above the current 2.7% rate of inflation for December 2017, with apprentices seeing the biggest gain of 5.7%. Employers need to be careful with apprentices, because they will be entitled to the hourly rate for their age if they are 19 or over and have completed the first year of their apprenticeship.
The national wage rates do not just apply to full-time employees. They also cover such people as part-time workers, casual labourers, homeworkers paid by the number of items made, trainees, workers on probation, agency workers and foreign workers.
This newsletter is for general information only and is not intended to be advice to any specific person. You are recommended to seek competent professional advice before taking or refraining from taking any action on the basis of the contents of this publication. The newsletter represents our understanding of law and HM Revenue & Customs practice as at 15 January 2018.
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