Low pay· Pay· Minimum wage Higher ground: who gains from the National Living Wage? 2 September 2015 Conor D’Arcy Adam Corlett Laura Gardiner In this note, the first in a series looking at the opportunities and challenges associated with the National Living Wage, we focus specifically on who stands to gain. Which groups of workers will benefit, and by how much? And how does this wage legislation interact with the tax and benefits system, and therefore household incomes? In future papers, we will consider the industries and occupations where the NLW will bite hardest and explore how firms might react to the introduction and development of the NLW.