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As announced in Chancellor Philip Hammond’s Autumn Statement, the National Minimum Wage is set to increase from the April 2017. This also includes an increase in the National Living Wage for over 25-year olds with the view to getting this up to £9 by 2020.

The National Minimum Wage for over 25’s will be increasing by 4% from £7.20 to £7.50. With the other age ranges also increasing as shown in the table below.

Whilst looking at the changes in minimum wage, and with the school holidays approaching, it may also be useful to consider the employment regulations for under 18’s. Below are some of the key points to note when employing children:

During term time, children can only work a maximum of 12 hours a week. This includes:

  • The youngest age a child may work is 13 (with the exception of areas such as television and modelling).

  • A maximum of 2 hours on school days and Sundays.
  • A maximum of 5 hours on Saturdays for 13 to 14 year olds and 8 hours for 15 to 16 year olds.

During school holidays, 13 to 14 year olds can only work a maximum of 25 hours a week. This includes:

  • A maximum of 5 hours on weekdays and Saturdays.

  • A maximum of 2 hours on a Sunday.

During school holidays, 15 to 16 year olds can only work a maximum of 35 hours a week. This includes:

  • A maximum of 8 hours on weekdays and Saturdays.

  • A maximum of 2 hours on a Sunday.

For children under the age of 16, there is no entitlement to minimum wage, no NI liability, no need to pay through PAYE and you are not required to include them on payroll unless their total income exceeds the personal allowance.

For children over 16, they will be liable for NIC if the thresholds are met. If they are being paid over £112 a week you must be registered as an employer and operate PAYE and if you’re a registered employer, they must be included in the payroll.

If you would like more information on the National Minimum Wage increases or on employment regulations for under 18’s, please contact the team at Spirare.