Q&A: When do we apply national living wage increases?

In this week’s Q&A, Croner-i payroll advisor Vanessa Matthews QBE explains all the changes after the national living wage (NLW) increases

The NLW/national minimum wage (NMW) rates change on 1 April each year. A worker’s rate can also change during the tax year due to a change in their age or due to moving from the apprentice rate to the NLW rate for their age.

The same approach applies, whatever the reason for the change.

As per The NMW Regulations 2015, Regulation 4(2):

‘The single hourly rate of the national minimum wage at which a worker is entitled to be remunerated as respects work, in a pay reference period, is the rate which applies to the worker on the first day of that period.’

As per The National Minimum Wage Regulations 2015, Regulation 6:

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