CARE REQUIRED

摘要

The annual National Minimum Wage (NMW) uprating took effect from 1 October but employers also need to budget for the April 2016 introduction of the National Living Wage of £7.20 per hour for those aged 25 and over. The current NMW rates are: 1. age 21 and over: £6.70 (2014-15: £6.50); 2. age 18-20: £5.30 (£5.13); 3. under 18: £3.87 (3.79) 4. apprentices aged 16-18, or 19 and over and in their first year: £3.30 (£2.73). With HMRC's campaign to monitor NMW compliance, those employers whose rates of pay are set at, or close to the minimum level will need to consider whether they have correctly identified the working hours for which pay is due. There can be a difference between working hours for the purposes of the Working Time Directive and those that constitute paid work for NMW.