HMRC News

National Minimum Wage - 1st October 2013

There are currently three different national minimum wage (NMW) rates, which are usually updated in October each year. The rates that apply from 1st October 2013 are as follows:

  • for workers aged 21 years or more - £6.31 per hour
  • for workers aged 18 to 20 inclusive - £5.03 per hour
  • for workers aged 16 to 17 for workers above school leaving age but under 18 - £3.72 per hour
  • for apprentices under 19 or 19 or over and in the first year of their apprenticeship - £2.68 per hour*

*This rate is for apprentices under 19 or those in their first year. If you’re 19 or over and past your first year you get the rate that applies to your age.

Further details can be found at the Gov.uk website click here

Real Time Information and Annual Schemes Update

HMRC have received a number of requests since April 2013 from employers, asking that we change the status of their PAYE schemes to annual.

At the moment,we are unable process requests from employers to:

  • move to paying annually and register as an annual scheme
  • change their payment frequency

A fix will be in place by the end of July and we will confirm this in a 'What's New' message. Until that time, if you do not pay any employees, you should send in a 'nil' Employer Payment Summary by the 19th of each month.

When the fix is in place, we will accept all the requests that have been made and change those schemes to annual.

We will provide information on what action should be taken once the fix is in place.