The National Minimum Wage (NMW) rates for all ages and apprentices will be increasing on 1 April 2018.
HMRC highlights that, as the minimum wage increases, more employers than ever will be directly affected, including some of those who currently pay above the minimum.
Employers have also been reminded that, in addition to the increases in NMW, the accommodation offset rate is changing. Unlike other benefits, accommodation provided by an employer can be taken into account and counted when calculating the NMW.
For further information on the NMW and how to comply can be found in the employers guide.
