The National Minimum Wage was introduced from 1st April 2009. Employers are obliged to pay the national minimum wage to its employees. This guidance is to help you as employers to understand the National Minimum Wage and what to consider when calculating employee’s pay. This guidance is for the 2018-2019 tax year.
For more information regarding employees in your business in the beer and pub sector, see the work which we do at the BBPA on employment.