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National Living Wage Comes in to Effect on 1st April

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The National Living Wage (NLW) comes into effect from the 1st April, and employers will need to ensure they are compliant with this by that date.  The NLW entitles all employees over 25 and are not in the first year of an apprenticeship to earn a minimum rate of £7.20 an hour.  A calculator is available to show employees what they should expect to earn, and information for employers, including HMRC guidance for payroll is available by clicking here