What is the National Minimum Wage (NMW) and the National Living Wage (NLW)?
The National Minimum Wage is the minimum hourly rate that an employer can legally pay their employees. The rate can vary dependant on the age of the employee or if they are employed as an apprentice. The rate is outlined by the government and is subject to change in line with inflation. The National Living Wage forms part of the same legislation but only applies to workers aged 25 or over.
It is employer’s responsibility to keep the records they need to demonstrate that they are meeting their NMW/NLW obligations. You will need these records if a claim is made against you, or HMRC select you for a spot-check compliance review, as the burden of proof lies with the employer.
Do you still have questions? Get in touch with our employer services team to find out more about how they can help you.
