The following changes to the National Living Wage (NLW) and National Minimum Wage (NMW) rates took effect from 1 April 2019:
- The NLW, which applies to those aged 25 and over, increased from £7.83 to £8.21 per hour;
- The NMW for 21- to 24-year-olds increased from £7.38 to £7.70 per hour;
- The NMW for 18- to 20-year-olds increased from £5.90 to £6.15 per hour;
- The NMW for 16- and 17-year-olds increased from £4.20 to £4.35 per hour; and
- The apprentice rate of the NMW, which applies to apprentices aged under 19 or those aged 19 or over and in the first year of their apprenticeship, increased from £3.70 to £3.90 per hour.
The accommodation offset increased from £7.00 to £7.55 per day for each day during the pay period that accommodation is provided.
Rates of Statutory Pay for Parents
From April 2019, the rates for Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Statutory Shared Parental Pay (ShPP) and Statutory Adoption Pay (SAP) increased from £145.18 to £146.68.
Statutory Sick Pay
The weekly Statutory Sick Pay (SSP) rate for days of sickness absence increased from £92.05 to £94.25.
In addition, the lower earnings limit applying to National Insurance Contributions, below which employees are not entitled to SMP, SPP, ShPP, SAP or SSP, increased from £116 to £118 per week for the tax year 2019/20.