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? 2. What is the national living wage? 3. What information will employers be required to publish under the gender pay gap reporting duty? 4. When does overtime have to be included in holiday pay? 5. Which employers will be covered by the gender pay gap reporting duty? 6. How should an employer compute a week's pay in relation to an employee's holiday pay entitlement? 7.Most employers will hopefully know by now that the national living wage came into force on 1 April 2016. But they may be unaware that employees are not necessarily entitled to the new rate immediately on that date. The most frequently-asked question on XpertHR in March looked at national living wage pay reference periods. Other popular questions included the gender pay gap reporting duty, holiday pay and dismissal for "some other substantial reason". The top 10 FAQs on XpertHR in March 2016 were: 1.