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If you take on temporary staff over the summer, you will need to pay them at least the National Living or Minimum Wage appropriate to their age.
Workers aged 23 and over are entitled to be paid at least the National Living Wage (NLW). This is set at £8.91 per hour.
Workers under the age of 23 are not entitled to the NLW; instead, you must pay them at least the National Minimum Wage (NMW) for their age. This is set at £8.36 per hour for workers aged 21 and 22, at £6.56 per hour for workers aged 18 to 20, and at £4.62 per hour for workers aged under 18 but over school leaving age.
Talk to us if you are unsure whether you are complying with the National Minimum Wage rules.
09 Jun 2025
HMRC has launched a new online interactive tool to help guide both businesses and individuals through tax compliance checks.
Almost 300,000 people filed their tax return in the first week of the new tax year, setting a new record, HMRC has revealed.