Pay and benefits

New and updated

• Type:

  Quick reference

  National insurance lower earnings limit

  Updated to include the rate of the lower earnings limit for 2025/26.

• Type:

  Employment law guide

  State pension

  Updated with the state pension rates effective from 7 April 2025.

• Type:

  FAQs

  What is the national living wage?

  Updated to reflect the increase to the national living wage rate from 1 April 2025.

• Type:

  FAQs

  What is the living wage used by the Living Wage Foundation and how is it calculated?

  Updated to reflect the increase to the national living wage rate in place from 1 April 2025. 

• Type:

  FAQs

  Are employers required to pay apprentices the national minimum wage?

  Updated to reflect the increase to the national minimum wage rate for apprentices in place from 1 April 2025. 

• Type:

  FAQs

  Can accommodation provided to employees be taken into account when calculating payment of the national minimum wage?

  Updated to reflect the increase to the accommodation offset from 1 April 2025. 

• Type:

  Letters and forms

  Letter advising worker of rise in their national minimum wage rate

  Updated to reflect the increase to national minimum wage rates, effective from 1 April 2025.

• Type:

  Letters and forms

  Letter providing national minimum wage statement

  Updated to reflect the increase to national minimum wage rates, effective from 1 April 2025.

• Type:

  Letters and forms

  Letter advising worker they are moving to higher national minimum wage age band

  Updated to reflect the increase to national minimum wage rates, effective from 1 April 2025.

• Type:

  How to

  How to review your organisation's pay rates against the national minimum wage

  Updated to reflect the national minimum wage rates effective from 1 April 2025.