The National Minimum Wage (NMW) is set by the Government and is subject to periodical revisions. The rates are now generally updated from 1 April each year. There are four levels of the NMW for workers in different age groups plus a further rate applicable to some apprentices. The highest of these rates is also known as the National Living Wage. The rates all apply to gross pay.

The NMW applies to most workers over the age of 16, but not to people who are genuinely self-employed.

This topic explains how employers should determine the NMW, advises how to keep records and the consequences of not doing so and also explains the provision of living accommodation in relation to the NMW.

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