Announcements

NMW rates increase to £12.21 per hour, for any age 21 and over: also known as the National Living Wage Age 18–20 rate increases to £10.00 per hour. Employer NIC threshold will DECREASE from £758 to £417 per month Employer NIC rate will INCREASE from 13.8% to 15%

Nothing in the recent budget affecting payroll calculations in tax year 2024-25. The changes from April 2025 include: An increase to the rate of Employer National Insurance Contributions from the current rate of 13.8% to 15%. A lowering of the threshold at which Employer NICs become due (the ‘Secondary Threshold’) from the current threshold of £9,100 to £5,000. An increase to the various National Minimum Wage rates. (21+ will be £12.21 per hour gross) Each of these changes will be implemented via a scheduled software update, and will apply to data files for tax year 2025-26. which will be implemented by the software towards the end of the current tax… Read More

Au pairs are entitled to the National Minimum Wage and National Living Wage. If accommodation is provided by the employer, this will need to be taken into account when calculating the National Minimum Wage or National Living Wage. It’s the responsibility of the employer to keep records proving that they are paying the minimum wage. For full details please visit https://www.gov.uk/au-pairs-employment-law/au-pairs

You can download the latest employer bulletin HERE

NMW rates & qualifying age lowered from April 2024.