Last reviewed 27 March 2019
The Low Pay Commission (LPC) has made the follow recommendations, which the Government accepts, in respect of the National Minimum Wage (NMW) rates for certain apprentices and workers in respect of pay reference periods starting on or after Monday 1 April 2019. The new NMW rates for pay reference periods starting on or after 1 April 2019 are as follows:
National Living Wage (25 years and older) — £8.21 per hour
Adult Rate (21-24 year olds) — £7.70 per hour
Development Rate (18-20 year olds) — £6.15 per hour
Young Persons Rate (16-17 year olds) — £4.35 per hour
Apprentice Rate — £3.90 per hour
Top five minimum wage points to note
If HMRC suspects there has been an underpayment of the minimum wage their officers can enter an employer’s premises, inspect records (worker payslips, time records, etc), interview staff and pass information on to workers.
If an HMRC compliance officer discovers that the minimum wage has not been paid to all relevant workers, the officer may serve a notice of underpayment on the employer.
If HMRC officers issue notices when the employer is found to owe arrears of NMW to its workers at the beginning of their investigation, which is the date the employer is first contacted by HMRC, the employer will receive a notice, even if it has repaid some or all of the amounts outstanding during the course of the investigation.
Where HMRC estimates the potential arrears owed are low and the number of workers is small, a nudge letter may be issued to encourage employers to check for underpayment, repay any arrears and declare the repayment to HMRC.
Where employers do not respond to a nudge letter there is a clear escalation route to a full compliance intervention including penalties, prosecution and referral for naming where underpayments are identified.