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The Chancellor, Rishi Sunak, delivered his second Budget of 2021 on behalf of the Government on 27 October 2021.  A summary of the key Budget announcements for employers and employees is set out below.

National Living Wage and National Minimum Wage
Following recommendations published by the Low Pay Commission on Autumn Budget Day,  the Government has announced increases to the National Living Wage (NLW) and the National Minimum Wage (NMW) from 1 April 2022:

NLW (age 23+): increase from £8.91 to £9.50  (6.6% increase)

NMW (age 21-22): increase from £8.36 to £9.18 (9.8% increase)

NMW (age 18-20): increase from £6.56 to £6.83 (4.1% increase)