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The National Minimum Wage and National Living Wage rates will increase on 1 April. In addition to the new rates, the age from which workers become eligible for the National Living Wage will be lowered. From 1 April all workers aged 23 and over must be paid the National Living Wage or above.
If you haven’t already, you should:
- Find out the new rates of pay on GOV.UK.
- Ensure you are ready to make the necessary changes to your payroll arrangements.
HMRC is offering live webinars in March to explain the upcoming rate rises, including when exactly you should start paying the new rates.