National Living Wage came into force on 1 April 2016

The new rate of £7.20 per hour applies to workers aged 25 and over. Employers should check they are complying with the new law, as it is a criminal offence not to pay someone the NMW or the NLW. Employers who offer salary sacrifice to support employee benefits should take particular care to ensure that the sacrifice does not result in a salary that is below the appropriate minimum rate.