Pay and benefits

New and updated

• Type:

  Training

  Pensions auto-enrolment - line manager training

  Updated throughout to confirm the auto-enrolment thresholds remain unchanged for 2025/26.

• Type:

  How to

  How to engage employees with their reward package through effective communication

  Updated to reflect the new statutory pay rates in force from 6 April 2025.

• Type:

  Quick reference

  Compensation - pay and statutory payments

  Updated to take into account the increase in the cap on a week's pay with effect from 6 April 2025.

• Type:

  Quick reference

  National insurance lower earnings limit

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

• 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

  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.