The following Employment Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Statute provides that almost all adult workers should be paid at a minimum hourly rate ― either the National Living Wage (NLW) or the National Minimum Wage (NMW) (according to the age of the worker and whether he is an apprentice). Unless otherwise stated, all references to the NMW in this guidance note should be read as including the NLW.
Most workers who work in the UK are entitled to be paid the minimum wage. This is a very broad category of people and includes all those who personally provide work or services under a contract, except for those who are self-employed and in specified excepted groups including:
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