Employers must take note of the increased National Living Wage and National Minimum Wage rates that come into force in April 2019. Below are details of the current and new rates for different age groups.
| Year | 25 and over | 21 to 24 | 18 to 20 | under 18 | Apprentice* |
| April 2018 (current) |
£7.83 | £7.38 | £5.90 | £4.20 | £3.70 |
| April 2019 | £8.21 | £7.70 | £6.15 | £4.35 | £3.90 |
*Apprentices are entitled to the apprentice rate if they are either:
- aged under 19
- aged 19 or over and in the first year of their apprenticeship
Tena Wallace, HR & Payroll Director, Visionary Accountants, St Albans said: ‘It is important that all businesses take note, review their workers' pay rates where applicable and prepare their payroll systems for next April’s changes to the National Living Wage and National Minimum Wage. Our accountancy team in St Albans specialise in payroll services and we manage the payroll for many small and medium-sized businesses within Hertfordshire, London and the South East. Running an effective payroll in-house may be more expensive than you think so outsourcing this to an accountancy firm may prove cost effective. If you would like a free initial consultation to discuss your payroll requirements, please contact our Visionary Accountants' payroll services team on 01727 730550.’