HMRC webinars: National Minimum Wage

21 October 2020

In recognition of the fact that wages can be complicated, and that different pay elements have varying effects on the National Minimum Wage (NMW), HMRC is running two live webinars on the topic to support employers, and to help them to ensure they comply with NMW rules.

A lack of understanding of what can and cannot be included in calculations for the purpose of NMW can frequently lead to underpayments. Employers may believe that they are complying, but regularly aren’t adhering to the rules due to misunderstandings of this nature.

The table below shows the current NMW rates and National Living Wage (NLW) rate:

The NMW rates are ordinarily announced at Budget, but as the Autumn Budget has been postponed, there is no indication of when the rates for use from April 2021 will be published. As soon as any detail is provided, the CIPP’s Policy and research team will notify payroll professionals via News Online and social media.


Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information. Download the CIPP's Payroll: Need to know - your guide to payroll legislation and reporting for the most up to date data.