My colleague Neel was working on a client and asked me this interesting question.
What should be NMW for an employee who is 20 years and x months old.
NMW is given in terms of whole years like
25 years and over £7.83
21 to 24 £7.38
18 to 20 £5.90
As always HMRC has been kind enough to make a manual about NMW and share it with us.
See link NMWM03050.
Its states that the worker should be paid £5.90 till he reaches his 21st birthday.
Nottinghill Accountants 