National Minimum Wage (NMW)
National Minimum Wage
Nemzeti minimálbér 2018/19 adóvére
A 25 életévüket betöltött munkavállalók 2018 április 1-tól óránként nem kereshetnek kevesebbet mint 7,83 font.
National Minimum Wage
The National Minimum Wage is the minimum pay per hour almost all workersare entitled to by law. Use the National Minimum Wage calculator to check if you’re paying a worker the National Minimum Wage or if you owe them payments from past years.
The rates below apply from 1 April 2018.
|Category of worker||Hourly rate|
|Aged 25 and above (national living wage rate)||£7.83|
|Aged 21 to 24 inclusive||£7.38|
|Aged 18 to 20 inclusive||£5.90|
|Aged under 18 (but above compulsory school leaving age)||£4.20|
|Apprentices aged under 19||£3.70|
|Apprentices aged 19 and over, but in the first year of their apprenticeship||£3.70|
Statutory Maternity, Paternity, Adoption and Shared Parental Pay
Use the maternity and paternity calculator for employers to calculate your employee’s Statutory Maternity Pay (SMP), paternity or adoption pay, their qualifying week, average weekly earnings and leave period.
|Type of payment or recovery||2018 to 2019 rate|
|SMP – weekly rate for first 6 weeks||90% of the employee’s average weekly earnings|
|SMP – weekly rate for remaining weeks||£145.18 or 90% of the employee’s average weekly earnings, whichever is lower|
|Statutory Paternity Pay (SPP) – weekly rate||£145.18 or 90% of the employee’s average weekly earnings, whichever is lower|
|Statutory Adoption Pay (SAP) – weekly rate for first 6 weeks||90% of employee’s average weekly earnings|
|SAP – weekly rate for remaining weeks||£145.18 or 90% of the employee’s average weekly earnings, whichever is lower|
|Statutory Shared Parental Pay (ShPP)– weekly rate||£145.18 or 90% of the employee’s average weekly earnings, whichever is lower|
|SMP/SPP/ShPP/SAP – proportion of your payments you can recover from HMRC||92% if your total Class 1 National Insurance (both employee and employer contributions) is above £45,000 for the previous tax year
103% if your total Class 1 National Insurance for the previous tax year is £45,000 or lower
Statutory Sick Pay (SSP)
The same weekly SSP rate applies to all employees. However, the amount you must actually pay an employee for each day they’re off work due to illness (the daily rate) depends on the number of ‘qualifying days’ (QDs) they work each week.
Use the SSP calculator to work out your employee’s sick pay, or use the rates below.
|Unrounded daily rates||Number of QDs in week||1 day to pay||2 days to pay||3 days to pay||4 days to pay||5 days to pay||6 days to pay||7 days to pay|
Student loan recovery
If your employees’ earnings are above the earnings threshold, record their student loan deductions in your payroll software. It will automatically calculate and deduct repayments from their pay.
|Rate or threshold||2018 to 2019 rate|
|Employee earnings threshold for Plan 1||£18,330 per year
£1,527.50 per month
£352.50 per week
|Employee earnings threshold for Plan 2||£25,000 per year
£2,083.33 per month
£480.76 per week
|Student loan deductions||9%|