National minimum wage rises from 1st April 2019

• The national living wage, the rate for workers who are aged 25 and over, increases from £7.83 to £8.21 per hour.

• The national minimum wage for workers aged at least 21 but under 25 rises from £7.38 to £7.70 per hour.

• The rate for workers who are aged at least 18 but under 21 increases from £5.90 to £6.15 per hour

• The rate for workers aged 16 or 17 rises from £4.20 to £4.35 per hour.

• The apprentice rate rises from £3.70 to £3.90 per hour.

• The accommodation offset increases from £7.00 to £7.55 per day.

Statutory sick pay rises from 6th April 2019

The draft Social Security Benefits Up-rating Order 2019 increases the rate of statutory sick pay from £92.05 to £94.25 per week.

Statutory maternity pay and other family-related statutory pay rates increase from 7th April 2019

The draft Social Security Benefits Up-rating Order 2019 increases the rates of statutory maternity pay, statutory paternity pay, statutory adoption pay and statutory shared parental pay from £145.18 to £148.68 per week.

Lower earnings limit for national insurance contributions increases from 6th April 2019

The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2019 (SI 2019/262) provide that the lower earnings limit for primary Class 1 national insurance contributions increases to £118 per week.