The 2011/12 rates for the National Minimum Wage are:

National minimum wage

• Adult rate (aged 21 and over) - £6.08
• Development rate (aged 18 - 20) - £4.98
• Lower rate (aged 16 - 17) - £3.68
• Apprentice rate (aged under 19 or in first year) - £2.60
  

From 1st October 2012, the National Minimum Wage rates will be:

• Adult rate (aged 21 and over) - £6.19
• Development rate (aged 18 - 20) - £4.98
• Lower rate (aged 16 - 17) - £3.68
• Apprentice rate (aged under 19 or in first year) - £2.65

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

• Volunteers
• Self employed
• Workers based outside the UK including Isle of Mann and the Channel Islands

SCRSolutions Ltd 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 Limited cannot be held responsible for any errors or omissions; the notes are not intended to be a substitute for specific legal advice.