If 1 April 2016 falls part way through a payroll period, from which date does the employer have to start paying the national living wage?
The national living wage is the new statutory minimum wage rate of £7.20 that must be paid to workers aged 25 and over. The national living wage applies to pay reference periods beginning on or after 1 April 2016.
For example, if an employer's monthly payroll period begins on 10 April 2016, the national living wage rate will apply from that date, because this is the first pay reference period that begins on or after 1 April 2016. The employer does not have to pay workers the national living wage for the period of 1 April to 9 April 2016.