These Regulations amend the National Minimum Wage Regulations 2015 (“the 2015 Regulations”). These Regulations come into force on 1st April 2021.

Regulation 2(3)(b) amends the age limits so that workers aged 23 or over will qualify for the national living wage rate, rather than a lower national minimum wage rate (regulation 4A(1)(a) of the 2015 regulations).

Regulation 2(2) increases the rate of the national living wage for workers who are aged 23 or over from £8.72 to £8.91 per hour (regulation 4 of the 2015 Regulations).

Regulation 2(3)(a) increases the rate of the national minimum wage for workers who are aged 21 or over (but not yet aged 23) from £8.20 to £8.36 per hour (regulation 4A(1)(a) of the 2015 Regulations).

Regulation 2(3)(c) increases the rate of the national minimum wage for workers who are aged 18 or over (but not yet aged 21) from £6.45 to £6.56 per hour (regulation 4A(1)(b) of the 2015 Regulations).

Regulation 2(3)(d) increases the rate of the national minimum wage for workers who are under the age of 18 from £4.55 to £4.62 per hour (regulation 4A(1)(c) of the 2015 Regulations).

The apprenticeship rate applies to workers within regulation 5(1)(a) and (b) of the 2015 Regulations. Regulation 2(3)(e) of these Regulations increases the rate for such workers from £4.15 to £4.30 per hour (regulation 4A(1)(d) of the 2015 Regulations).

Regulation 2(4) increases the accommodation offset amount which is applicable where any employer provides a worker with living accommodation from £8.20 to £8.36 for each day that accommodation is provided (regulation 16(1) of the 2015 Regulations).

Regulation 2(5) extends the period for which an employer must keep records sufficient to establish that the employer is remunerating the worker at a rate at least equal to the national minimum wage from three years to six years (regulation 59(8) of the 2015 Regulations). Regulation 3 then provides that this extension applies to records made before this instrument comes into force if the employer was already required by regulation 59 to keep the records immediately prior to the instrument coming into force.

A full regulatory impact assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from the Labour Market Directorate, Department for Business, Energy and Industrial Strategy, 1 Victoria Street, London SW1H 0ET and is annexed to the Explanatory Memorandum which is available alongside the instrument on www.legislation.gov.uk.