National Living Wage by then. A survey conducted in November 2015 by the Resolution Foundation and the Chartered Institute of Personnel and Development revealed that the policy is expected to have its greatest impact in the retail, hospitality and healthcare sectors. The policy has received criticism from some large employers, particularly supermarkets and the food and drink sector, where profits may be reduced by up to 10%. Some large employers have said that they may pass on the additional cost to consumers in the form of higher prices and some intend to improve productivity. The supermarket chain Lidl has said it will implement
National Living Wage employer National Insurance discounts increased to mitigate the higher costs of the National Living Wage. In September 2015 the proposed penalties for employer non-compliance were announced. They are double those previously payable for non-compliance with the National Minimum Wage Act 1998 (increased from 100% of arrears owed to 200%), although this is halved if paid within 14 days. The maximum penalty remains at £20,000 per worker. An additional penalty of disqualification from being a company director for up to 15 years will also be available to the courts. The enforcement budget is due to double, and the creation of a