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Claritax News

National minimum wage – increases from 1 April 2023

28 Mar 2023

SI 2023/354 provides details of the increases to the national minimum wage as they apply from April 2023.

As summarised in the official Explanatory Note:

  • Regulation 2(2) increases the rate of the national living wage for workers who are aged 23 or over from £9.50 to £10.42 per hour.
  • Regulation 2(3)(a) increases the rate of the national minimum wage for workers who are aged 21 or over (but not yet aged 23) from £9.18 to £10.18 per hour.
  • Regulation 2(3)(b) increases the rate of the national minimum wage for workers who are aged 18 or over (but not yet aged 21) from £6.83 to £7.49 per hour.
  • Regulation 2(3)(c) increases the rate of the national minimum wage for workers who are under the age of 18 from £4.81 to £5.28 per hour.
  • The apprenticeship rate applies to workers within regulation 5(1)(a) and (b) of the 2015 Regulations. Regulation 2(3)(d) of these Regulations increases the rate for such workers from £4.81 to £5.28 per hour.
  • Regulation 2(4) increases the accommodation offset amount which is applicable where any employer provides a worker with living accommodation from £8.70 to £9.10 for each day that accommodation is provided.

https://www.legislation.gov.uk/uksi/2023/354/note/made

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