Ipsos MORI was commissioned by the Resolution Foundation to survey employers on how they have responded to the introduction of the National Living Wage (NLW) in 2016. The survey of 500 businesses, carried out in the weeks running up to the referendum, is the first major survey of business responses to the NLW since the policy's introduction on 1 April 2016. Five hundred telephone interviews with businesses were conducted in June 2016. Interviews were conducted with the main financial decision-maker in the organisation. Quotas were set to be representative of the UK business population (minimum turnover £50,000) by number of employees, turnover, region and sector. Data were weighted to be representative of the population. Further information about the study may be found on the Ipsos MORI Employers' response to the introduction of the National Living Wage webpage and the Resolution Foundation Industrial strategies? Exploring responses to the National Living Wage in low-paying sectors webpage. The questionnaire covered employers' responses to the National Living Wage introduced in 2016 and rising labour costs.