The National Minimum Wage (Amendment) Regulations 2023 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 applies to those aged 23 and over, has increased from £9.50 to £10.42 per hour;
• The NMW for 21- and 22-year-olds has increased from £9.18 to £10.18 per hour;
• The NMW for 18- to 20-year-olds has increased from £6.83 to £7.49 per hour;
• The NMW for 16- and 17-year-olds has increased from £4.81 to £5.28 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 £4.81 to £5.28 per hour.

The accommodation offset will increase from £8.70 to £9.10 per day for each day during the pay period that accommodation is provided.