National minimum wage increased on 1st October from £6.50 to £6.70 for employees aged 21 and over. On 1st April 2016 the National Living Wage will be introduced requiring employers to pay £7.20 per hour to employees aged 25 and over. Also from 6 April 2016 the Employment Allowance for Employers will increase from £2,000 to £3,000 per annum. This is an offset against Employers NI contributions. Sole Directors however will no longer be able to claim this allowance.

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