See below a summary of the new NMW rates effective from 1 April 2026:- Age 21 and over - £12.71 Age 18-20 - £10.85 Under 18 (except apprentices) - £8.00 Apprentices (conditions apply) - £8.00 Accommodation rate offset - £11.10 Deductions from earnings must not reduce pay below the relevant NMW rate. A breach of this legislation is a criminal offence therefore review your payroll records to ensure that you are fully compliant with the relevant hourly rates. UK Statutory Sick P

HMRC has announced that payrolling benefits and paying class 1A NIC on benefits in kind (BIK) will be mandatory from April 2026, aiming...