Discover information for companies on complying with National Minimum and Living Wage rule, and avoiding common mistakes.
The National Minimum Wage is the minimum wage per hour that almost all workers are entitled to. The National Living Wage is higher than the National Minimum Wage, which workers now get if they are aged 21 or over.
All employers must pay the correct minimum wage.
Mistakes calculating the National Minimum Wage can be easy to make, and you may not be aware if a worker is being underpaid, particularly in a sector like recruitment where there are often multiple companies involved.
HMRC has created new guidance for the recruitment sector to help you calculate workers’ wages, and a checklist for you to work through. You can also explore the common reasons for underpayment, examples of how it can happen by mistake, and links to further support if you need it.
View the HMRC guidance on National Minimum and Living Wages.