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Minimum Wage 2011

Phone: 01206 273908
Email: info @ tayloranddavis.co.uk


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Minimum Wage 2011

HMRC have today announced

New national minimum wage rates that take effect from 1 October 2011

  • The Adult rate will increase by 15 pence to £6.08 an hour
  • The rate for 18-20 year olds will increase by 6 pence to £4.98 an hour
  • The rate for 16-17 year olds will increase 4 pence to £2.68 an hour
  • The rate for apprentices will increase by 10 pence to £2.60 an hour

There are also new self assessment penalties for late returns and late payments which come into effect this autumn.

For late self assessment returns, penalties are

  • An initial £100 fixed penalty, applied even if there is no tax to pay or if the tax due is paid on time
  • After 3 months, additional daily penalties of £10 per day, up to a maximum of £900
  • After 6 months, a further penalty of 5% of tax due or £300, whichever is greater
  • After 12 months, another 5% or £300 charge, whichever is greater. Serious cases the penalty after 12 months can be up to 100% of tax unpaid

Penalties for late payment will be

  • 5% at 30 days
  • Another5% at 6 months
  • A further 5% at 12 months

They have also published the countdown for the abolition of contracting-out on a Defined Contribution basis


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facebook-sml linkedin-sml
 
 

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FSB very smallaat logo very small 2Office: 01206 273908 | Email: info @ tayloranddavis.co.uk


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