From 1st April 2017 the National Living wage and national minimum wages changed to:
£3.50 for apprentices under 19 or 19 or over who are in the first year of apprenticeship.
Don’t forget: If you increased the hourly rate of pay to comply with the new rates, it will affect employees on statutory maternity pay. Any pay rise that falls between the start of the 8 week set period for calculating SMP and the end of the statutory maternity leave requires that SMP to be calculated at the new rate.
Full ruling on pay rises whilst on maternity is on the HMRC website: https://www.gov.uk/guidance/statutory-maternity-pay-employee-circumstances-that-affect-payment
Contact the payroll team by completing the form on our website. Alternatively you can call us on 020 8977 3559 at our Hampton Wick office to speak to an adviser.