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Minimum wage

National Minimum Wage rates apply to employees up to the age of 20.

National Living Wage (NLW) rates apply to employees 21 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.

Age NLW 18-20 16-17 Apprentice
From 1 April 2025 £12.21 £10.00 £7.55 £7.55
From 1 April 2024 £11.44 £8.60 £6.40 £6.40
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F E Metcalfe & Co, 4 Old Market Place, Ripon, North Yorkshire HG4 1EQ

Our professional indemnity insurance is provided by Royal & Sun Alliance Insurance plc, St. Mark’s Court, Chart Way, Horsham, West Sussex RH12 1XL. Our professional indemnity insurance covers the provision of our services anywhere in the world, with the exception of The United State of America and Canada.

As part of our engagement procedures we provide our clients with a letter of engagement with sets out the services that we will provide and the respective responsibilities of our clients and ourselves in the provision of these services. We also provide our clients with a copy of our standard terms and conditions.

F E Metcalfe & Co Ltd : Registered in England | Company Number : 07862998 | Registered Office : As above

We are registered to carry on audit work in the UK by the Institute of Chartered Accountants In England & Wales (ICAEW). Details of our audit registration can be viewed at www.auditregister.org.uk, under reference number C003161560.