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Statutory minimum wage levels.
National Minimum Wage rates apply to employees up to the age of 22.
National Living Wage (NLW) rates apply to employees 23 and over.
The Apprentice rate applies to apprentices under 19, or 19 and over in the first year of apprenticeship.
Penalties apply to employers who fail to pay minimum wages.
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The UK's tax burden will rise after Chancellor Jeremy Hunt reduced the threshold on the top rate of tax and announced freezes on other taxes in the Autumn Statement.
The Confederation of British Industry (CBI) praised Chancellor Jeremy Hunt for 'delivering stability and protecting the most vulnerable' in the Autumn Statement.