The current rates for the National Minimum Wage are:

National minimum wage

• Adult rate (aged 22 and over) - £5.52
• Development rate (aged 18-21) - £4.60
• Lower rate (aged 16-17) - £3.40

The rate for the accommodation offset is £30.10 per week (£4.30 per day).

The rates of the National Minimum Wage for October 2008 are:

• Adult rate (aged 22 and over) - £5.73
• Development rate (aged 18 - 21) - £4.77
• Lower rate (aged 16 - 17) - £3.53

The majority of UK employees are entitled to the National Minimum Wage (NMW) rates.  Exemptions include:

• Volunteers
• Self employed
• Apprentices under the age of 19 or in their first year of apprenticeship
• Workers based outside the UK including Isle of Mann and the Channel Islands

SCRS run regular workshops to help you stay up-to-date the changes in employment issues.  Click here to view our next workshops. 

If you would like more information or advice on calculating and recording minimum wage payments, please do not hesitate to contact us.

Disclaimer:
While every care has been taken in compiling these guidelines, Simple Corporate Resource Solutions cannot be held responsible for any errors or omissions; the notes are not intended to be a substitute for specific legal advice.