Small businesses and growing companies are required by law to pay their staff the national minimum wage. Failed to pay your employees the national minimum wage rates may resulted your employees make complaints against you with UK tax office, the HM Revenue and Customs.
Who entitled to be paid national minimum wage?
Every person working for your business is entitled to be paid the minimum wage. They include your own employees, agency staff, piece workers, employees with disabilities and those staff paid by commission.
Directors who are employed by companies to carry out their duties under contract of employment must be paid the national minimum wage.
The national minimum wage rates
| Min. Pay Per Hour |
From 1 October 2011 |
From 1 October 2012 |
| Aged 21 years and above |
£6.08 |
£6.19 |
| Aged 18-20 |
£4.98 |
£4.98 |
| Aged 16-17 |
£3.68 |
£3.68 |
| Apprentices aged under 19 |
£2.60 |
£2.65 |
| Apprentices aged 19 and above (1st year) |
£2.60 |
£2.65 |
Concise Accountancy provides payroll processing services which include giving you advice on the current national minimum wage updates. Feel free to contact our accountant to discuss your payroll requirements.
Concise Accountancy – Helping Small Businesses Staying On Top on Employment Law