Employers are being reminded that new national minimum wage rates will be coming into force in October.

There is also a new rule affecting 21-year-olds.

As from 1 October, employees will no longer have to be aged 22 to become eligible for the top hourly minimum wage adult rate.

The new rates are: £5.93 per hour for low paid workers aged 21 and over, up from £5.80; £4.92 per hour for 18-20 year olds, up from £4.83; and £3.64 per hour for 16-17 year olds, up from £3.57.

For the first time there will be an apprentice minimum wage of £2.50 per hour. The new rate will apply to those apprentices who are under 19 or those that are aged 19 and over but in the first year of their apprenticeship.

The accommodation offset will rise from £4.51 per day to £4.61.

Barrons has put together a helpful guide to running your business during the coronavirus crisis.