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From April 2020, the following rates will be the minimum rates of pay per hour:

  • £8.72 per hour – 25 yrs old and over
  • £8.20 per hour – 21-24 yrs old
  • £6.45 per hour – 18-20 yrs old
  • £4.55 per hour – 16-17 yrs old
  • £4.15 for apprentices under 19 or 19 or over who are in the first year of apprenticeship.

Apprenticeship Levy Allowance

This levy and allowance were introduced in Tax Year 2017/18. All employers have an apprenticeship levy of 0.5% of their total NI-able earning per period. However, this may be offset by the allowance of up to £15,000 per annum. This levy and allowance remain unchanged for Tax Year 2020/21.

COVID-19 – Statutory Sick Pay (SSP)

During the current COVID-19 outbreak, SSP is payable from day 1 rather than day 4. SSP is paid at £94.05 per week in the 2019/2020 tax year and increasing £95.85 per week in 2020/2021 tax year. This payment also payable to employees that are absent from work due to looking after a dependant during the outbreak. Employers with 250.00 or less employees are able to claim up to 2 weeks of SSP back from the Government.

For help and more information about the National Living Wage and the National Minimum Wage, contact Chanelle Webb on 01295 250401 or cwebb@ellacotts.co.uk.