Are you paying your employee the correct wage…
The National Living Wage (NLW) increased on 1st April 2024 to :
- £11.44 gross per hour for employees aged 21 and over
- £8.60 gross for employees aged 18-20
- £6.40 for workers under the age of 18
In addition the apprentice rate is now £6.40 per hour and the daily accommodation rate increased to £9.99 (£69.93 per week).
It is now a statutory requirement that any live in worker, including an au-pair, is paid the National Living Wage as stated above. This can be reduced by the accommodation offset rate.
Anyone can report an employer to HMRC for not paying the National Living Wage, and the initial report can be anonymous. If HMRC finds that an employer has not paid at least the minimum wage, they can send a notice of arrears plus issue a penalty for not paying the correct rate. HMRC can also take employers to civil court for not paying the NLW. The maximum fine for non-payment is £20,000 per worker. Employers who fail to pay, can be named publicly and banned from being a company director for up to 15 years.
