The Chancellor announced that the main rate of the National Minimum Wage, the National Living Wage, will be increased from £7.83 per hour to £8.21 per hour.
Similar increases will also be applied to lower rates of the National Minimum Wage as follows:
All workers entitled to receive the National Minimum Wage, and their engagers.
This measure will be implemented with effect from 6 April 2019.
The increase to the National Living Wage reflects the positive fiscal outlook described by the Chancellor in the Budget.
Given recent increases in HMRC’s activity in respect of National Minimum Wage and National Living Wage rules, engagers who are required to pay these increased hourly rates should ensure that they take appropriate steps, so as to avoid inadvertently paying workers below the prescribed levels.
Global Employer Services Policy Lead