Statutory Payments April 2025
National Minimum Wage (NMW) and National Living Wage (NLW) Age Rate from 1 April 2025 NLW for workers aged 21 and over £12.21 NMW for workers aged 18–20 £10 Young workers rate for workers aged 16–17 £7.55 Apprentices under 19, or over 19 and in the first year of the apprenticeship £7.55 Accommodation offset (daily) £10.66 Accommodation offset (weekly) £74.62 Employers must pay this increase on time, in the next “pay reference period” after the increase has taken effect. This may mean that pay does not increase for the individual until some way into April. The pay reference period is the period within which the pay is calculated. For example, if an employee gets paid monthly on the 15th, the old rate will continue to apply until the next pay reference period, beginning on 16 April. Therefore, the old rate remains in place between 1–15 April, and the new rate from 16 April. NMW & Salary Sacrifice We have had a number of queries in relation to salary sacrifice/exchange schemes recently in respect of minimum wage rates. If you are operating such a scheme, it is important that you ensure employees do not drop below the new national minimum wage
