The National Minimum Wage (Amendment) Regulations 2024 came into force on 1 April and provided for the following changes to the National Living Wage (NLW) and the National Minimum Wage (NMW) rates:

• The NLW, which now applies to those aged 21 and over (previously those aged 23 and over), has increased from £10.42 to £11.44 per hour;
• The NMW for 18- to 20-year-olds has increased from £7.49 to £8.60 per hour;
• The NMW for 16- and 17-year-olds has increased from £5.28 to £6.40 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, has increased from £5.28 to £6.40 per hour.

The accommodation offset has increased from £9.10 to £9.99 per day for each day during the pay period that accommodation is provided.