The first day of April saw the introduction of the National Living Wage (NLW) for workers aged 25 and over, and not in the first year of an apprenticeship. Workers are now entitled to receive at least £7.20 per hour and this will rise to over £9 per hour by 2020.
Following the announcement made in the Spending Review of autumn 2014, employers of apprentices under the age of 25 are no longer required to pay secondary Class 1 (employer) National Insurance contributions (NICs) on earnings up to the Upper Earnings Limit (UEL), for those employees. Last month, the government announced that the national minimum wage rate for apprentices will increase from £3.30 to £3.40 from 1 October 2016.
More information on the NLW is available at: https://www.gov.uk/government/publications/national-living-wage-nlw/national-living-wage-nlw.