Recent guidance has been provided surrounding National Minimum Wage (NMW) and employer taking deductions for uniforms.
Employers cannot deduct the cost of a uniform from their employee’s salary, if this deduction would then take them below the appropriate NMW rate.
Welsh Tax Payers
From April 2019, Welsh taxpayers will receive a “C” prefix. This will then allow the National Assembly for Wales, to vary the rates of income tax payable Welsh taxpayers.