Changes are to be made to the National Minimum Wage (NMW) through improvements to the calculation, as well as the guidance and support offered to employers and employees.
Responding to submissions to its 2019 consultation, the government says it will amend the NMW rules to:
In addition, the government says it will:
Secondary legislation will be brought forward to action the above and updated guidance will appear on GOV.UK in due course.
If you have any queries about paying the NMW or salary sacrifice, please contact a member of our Payroll team.