The National Minimum Wage (NMW) and National Living Wage (NLW) are the legal minimum wage rates that must be paid to employees. Employers are liable to be penalised for not complying with the NMW and NLW rules.
HMRC has issued the latest Employer Bulletin. This issue includes articles on a number of areas including: Guidance for employers on reporting PAYE information in real time when payments are made early at Christmas Electronic payment deadline falls on a
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