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National Minimum Wage rate

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I honestly can't find this. Employees paid 5 April 2019 for the month to 31 March 2019. Which rate of NMW applies, 2018/19 or 2019/20?

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01st Apr 2019 14:18

My understanding is that the mark is when the work is done.

So a bridging pay period will be a bit of both.

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to lionofludesch
01st Apr 2019 14:32

That's what I was hoping, so pay for the month to 31 March will be at 18/19 rates, and 19/20 will be in place for pay on 5 May (month ended 30 April).

Thank you.

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01st Apr 2019 14:37

2018/19 rate. The new rate applies to pay reference periods which start on or after the 1st of April. This pay reference period starts on the 1st of March, so the 2018/19 rate applies. The next PRP, starting on 1st April, needs to be paid at the new rate.

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to neiltonks
01st Apr 2019 16:15

neiltonks wrote:

2018/19 rate. The new rate applies to pay reference periods which start on or after the 1st of April. This pay reference period starts on the 1st of March, so the 2018/19 rate applies. The next PRP, starting on 1st April, needs to be paid at the new rate.

I second this.

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01st Apr 2019 14:38

The HMRC manual NMWM09010 defines 'pay reference period' as being 'the period for which a worker is paid'.

That rather suggests that if you're paying for March 2019 on 5 April following, the rate is the 2018/19 rate.

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