Market leading insight for tax experts
View online issue

National living wage introduction

The National Minimum Wage (Amendment) Regulations SI 2016/68 introduce the new national living wage of £7.20 as the new principal hourly rate for adults aged 25 years or older from 1 April 2016. The regulations also increase the financial penalty which may be imposed for underpayment of the national minimum wage to 200% of the total underpayment.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.