Employers are reminded that new National Living Wage (NLW) and National Minimum Wage (NMW) rates apply from 1 April 2019. These are as follows:
- The NLW, which applies to those aged 25 and over, will increase from £7.83 to £8.21 per hour;
- The NMW for 21- to 24-year-olds will increase from £7.38 to £7.70 per hour;
- The NMW for 18- to 20-year-olds will increase from £5.90 to £6.15 per hour;
- The NMW for 16- and 17-year-olds will increase from £4.20 to £4.35 per hour; and
- The apprentice rate of the NMW, which applies to apprentices aged under 19 or those aged 19 or over and in the first year of their apprenticeship, will increase from £3.70 to £3.90 per hour.
The accommodation offset will increase from £7.00 to £7.55 per day for each day during the pay period that accommodation is provided.