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National Minimum Wage

On 21 November 2023, the UK Government accepted the recommendations of the Low Pay Commission. The headline announcement is that the higher National Living Wage will be paid to those over 21 rather than 23 now.

The following rates will apply from April 2024:

From April 2023
From April 2024
Adults (23+) aka the National Living Wage
Adults (21+) aka the National Living Wage
Adult (21 – 22)
Youth Development (18 – 20)
Under 18 (above compulsory school leaving age)

So, not only do employers have to pay the increased rates, any payroll software that has ‘prompts’ to pay at the higher rate when the worker turns 23 will have to change.

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