HMRC guidance on upcoming increases to National Minimum Wage and National Living Wage

05 March 2020

As widely documented, on 1 April 2020, the National Minimum Wage (NMW) and National Living Wage (NLW) will increase. HMRC is offering employers guidance and education ahead of the changes.

The advice given is for employers to familiarise themselves with the new rates of pay on the Gov.UK pages. Alternatively, the new rates are provided below, alongside the current rates:


25 and over

21 to 24

18 to 20

Under 18


April 2019 (current rate)






April 2020






HMRC is also offering a series of live webinars, which will run throughout March, and will give an overview of the upcoming rate increases, whilst discussing the most common errors employers make in relation to NMW and NLW. There will be an opportunity to ask questions during the webinars.

You can enrol on the webinars here.

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