The National Minimum Wage (NMW) and National Living Wage (NLW) will increase in April 2021. The increase applies to pay reference periods beginning on or after 1 April 2021.
As an employer you will need to ensure you are paying your staff correctly from 1 April 2021 as HMRC has a policy on enforcement, prosecution and naming employers who break NMW / NLW law.
The revised rates as from 1 April 2021 are:
*This rate is for apprentices aged under 19 or 19 and over who are in their first year of apprenticeship.
All other apprentices are entitled to the National Minimum/Living Wage for their age.
Furlough;
As at 5th March 2021, furloughed employees will have their furlough pay, and therefore recovery, calculated on 80% of the NMW/NLW due on their qualifying pay associated with the first time they appeared on an RTI submission, being;
• Up to and including 19th March 2020 – 2019/20 NMW/NLW rates
• Between 20th March 2020 to 30th October 2020 – 2020/21 NMW/NLW rates
• By 2nd March 2021 – 2020/21 NMW/NLW rates
If you are an RL client, RL Payroll will increase where instructed, your employee’s salaries / hourly rates to the appropriate rate.
Please contact your payroller if you have any queries: payrollteam@robson-laidler.co.uk