National Living and Minimum Wage
Anyone who is employed as an employee or worker must get the National Minimum Wage or National Living Wage.
- National Living Wage (NLW) for employees aged 23 or over
- National Minimum Wage (NMW) for employees under 23 or an apprentice
This is whether they are:
- full time
- part time
- doing training essential for the job
- working in a small or ‘start-up’ business
Current rates from 1st April 2024:
| £11.44 (up from £10.42) |
| £8.60 (up from £7.49) |
| £6.40 (up from £5.28) |
| £6.40 (up from £5.28) |
To avoid an unwelcome letter from HMRC and a potentially tainted reputation, you should take the time to update your payroll in advance of April’s changes. Remember to check that any pay deductions for uniforms or equipment don’t tip your staff below the National Minimum Wage.