It is important that pharmacy businesses take measures to ensure that they are prepared for the NLW from both a commercial and a risk compliance perspective.

In general, you should confirm that you hold the correct personal information for your workers, in particular their date of birth. And you should check that all workers are currently paid the correct amount.

You will then be able to work out which workers should be paid the increased rate, and this will enable you to understand the real impact of the NLW on your business. You should then take the appropriate payroll action, and update your staff on their new rate, if the NLW applies to them, or confirm their existing rate.

Richard Hough is partner, pharmacist and head of healthcare at Brabners LLP.
Contact him on 0151 600 3302,
or at richard.hough@brabners.com.