From 1 April 2026, the National Living Wage (NLW), which is the minimum amount that must be paid to workers aged 21 and above, increases to £12.71 per hour.
The National Minimum Wage (NMW) is paid to workers who have reached school leaving age and who are under 21. From 1 April 2026, the NMW for workers aged 18 to 20 increases to £10.85 per hour, while the rate for workers under the age of 18 and the apprentice rate for apprentices under the age of 19, or aged 19 and over and in the first year of their apprenticeship, increases to £8 per hour.
The second payment on account for the 2025/26 tax year is due by 31 July 2026. You will need…
Tax refunds are not issued automatically and if a client receives a letter or text message informing them that…
The High Income Child Benefit Charge (HICBC) applies to clawback child benefit where the recipient and/or their partner has…
Employers must pay workers aged 21 and older at least the National Living Wage (NLW), while workers under the…