The National Minimum and National Living Wage are set to rise together in April 2017. The National Minimum Wage rise has been brought forward from October 2017. Employers need to review their workers’ pay rates and take appropriate payroll action for anybody who is eligible in their organisation.
A worker must be at least school leaving age to get the National Minimum Wage and aged 25 to get the National Living Wage.
Apprentices are entitled to the apprentice rate if they’re either:
- aged under 19
- aged 19 or over and in the first year of their apprenticeship
These rates are reviewed annually by the Low Pay Commission and are likely to rise every April. HMRC can take employers to court for failing to complying with this legislation.