National Minimum Wage Guidance Given A Refresh

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An updated version of the ‘Calculating The Minimum Wage’ guide for employers is now available on GOV.UK. 

This new guidance is designed to be easier to navigate and includes more information about worker eligibility, payments and deductions, salaried hours work and unpaid work. 

Also included are example calculations for common National Minimum Wage errors that employers can make and included links to the new rates.

A new checklist at the end of the guide will be a helpful tool to check for the common National Minimum Wage risks.

Read the guidance:

New rates for 2021

Don’t forget that the new rates come into force on the first pay reference period beginning on or after 1 April 2021. 

Also, you will need to make sure you have taken into account that the top rate has been expanded to include everyone from 23 years of age. 







National Living Wage 25+


National Living Wage 23+


21 – 22 years old



18 – 20 years old



16 – 17 years old






Accommodation offset



Record Keeping

The National Minimum Wage (Amendment) Regulations 2021 also included details about increasing the length of time to keep records from 3 years to 6 years. 

Regulation 2(5) extends the period for which an employer must keep records sufficient to establish that the employer is remunerating the worker at a rate at least equal to the national minimum wage from three years to six years (regulation 59(8) of the 2015 Regulations). Regulation 3 then provides that this extension applies to records made before this instrument comes into force if the employer was already required by regulation 59 to keep the records immediately prior to the instrument coming into force.

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