National Minimum Wage (NMW)
NMW rates are increasing on 1 April 2024. The higher rate of the NMW, referred to as the National Living Wage (NLW), will from 1 April include workers aged 21 or more – currently the NLW applies those aged 23 and over.
21 and over 18-20 Under 18 Apprentice
£11.44 £8.60 £6.40 £6.40
You can check eligibility rules and current and previous NMW rates on GOV.UK.
NWM changes often prompt client underpayment queries. You can find guidance on when NMW increases are paid on the ACAS website.
You can find further guidance by reading How to address common NMW underpayment scenarios on GOV.UK, the Check Your Pay campaign on GOV.UK, or by reference to the invaluable HMRC internal NMW manual, which will help you deal with more complex enquiries.