Drummond Laurie Chartered AccountantsnmwThe national minimum wage rates are now £6.70 for workers 21 and over, £5.30 for those aged 18 to 20, £3.87 for 16- to 17-year-olds above school leaving age, and £3.30 for apprentices under 19 or 19 and over who are in the first year of an apprenticeship.

Contact Gillian Niven for more information or to discuss your employer obligations on 01324 441280 or email gillian.niven@drummondlaurie.co.uk