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  1. Home
HMRC internal manual

National Minimum Wage Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
14 April 2025 - See all updates
  1. Back to contents

NMWM03000 - National Minimum Wage rates: contents

  1. NMWM03010
    Rates of National Minimum Wage
  2. NMWM03015
    National Minimum Wage rate years
  3. NMWM03020
    Main rate for workers aged 23 and over (the National Living Wage rate)
  4. NMWM03030
    21 - 22 year old rate
  5. NMWM03050
    18 - 20 Year old rate
  6. NMWM03060
    Under 18 year old rate
  7. NMWM03065
    The apprentice rate and the guaranteed minimum weekly rate for apprentices
  8. NMWM03070
    Compulsory school age
  9. NMWM03080
    Accommodation offset rate
  10. NMWM03090
    Interest rate
  11. NMWM03100
    Agricultural wage rate
  12. NMWM03110
    Uprating and the date changes of rate apply
  13. NMWM03120
    The legal basis for the different rates and the uniform application of the rates
  14. NMWM03130
    “Fair” piece rates from 1 October 2004
  15. NMWM03140
    Calculating “fair” piece rates
  16. NMWM03150
    The average hourly output rate
  17. NMWM03160
    Testing to find the average hourly output rate
  18. NMWM03170
    Estimating to find the average hourly output rate
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