National Minimum Wage

National Minimum Wage (NMW)

 

National Minimum Wage

https://www.gov.uk/national-minimum-wage-rates

Nemzeti minimálbér 2018/19 adóvére

A 25 életévüket betöltött munkavállalók 2018 április 1-tól óránként nem kereshetnek kevesebbet mint 7,83 font.

https://www.gov.uk/am-i-getting-minimum-wage

https://www.gov.uk/national-minimum-wage/who-gets-the-minimum-wage

 

 

 

 

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

National Minimum Wage rates for previous years.

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
£13.1500 7 £13.15 £26.30 £39.45 £52.60 £65.75 £78.90 £92.05
£15.3416 6 £15.35 £30.69 £46.03 £61.37 £76.71 £92.05
£18.4100 5 £18.41 £36.82 £55.23 £73.64 £92.05
£23.0125 4 £23.02 £46.03 £69.04 £92.05
£30.6833 3 £30.69 £61.37 £92.05
£46.0250 2 £46.03 £92.05
£92.0500 1 £92.05

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%