The introduction of the National Living Wage (NLW) has without doubt been one of the biggest game changers in recent employment history. It is estimated that around six million workers will benefit from the new legislation which is good news for them – but what about employers? How will they manage to increase pay for their workers over the age of 25, yet keep pay differentials for the rest of their employees? What strategies are they using to absorb or pass on the cost? It is these questions that prompted Croner to carry out research on the subject.

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