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National Minimum Wage rates apply to employees up to the age of 20.
National Living Wage (NLW) rates apply to employees 21 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.
A review of measures for UK businesses and individuals.
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Details of the Spring Statement 2025. Our summary focuses on the key issues.