The National Living Wage (NLW) increased from 1st April 2021 for those over 23 is now £8.91. National Minimum Wage (NMW) rates for younger age groups and apprentices have also increased.

The record keeping rules for employers paying the national living and minimum wages also changed on 1 April. Records now need to be kept for six years previously they had to be kept for only three.  Records from 2018 should now be kept at least until 2024. The records must be enough to establish that the rate paid is equal to or greater than the applicable minimum wage rate.