The National Minimum Wage and the National Living Wage in the UK apply to workers in Northern Ireland. These minimum wage rates are the hourly rates that workers should be paid by their employers depending on their age or whether they are an apprentice.

National Minimum Wage and National Living Wage rates change every April. The current minimum wage rates are in effect from 1 April 2024 to 31 March 2025.

Minimum wage rates

The minimum wage rates for 2024-25 are:

Apprentice rate

Apprentices under the age of 19 years old or aged 19 years old or over and in the first year of their apprenticeship are entitled to a minimum hourly rate of £6.40 per hour (this rate does not apply to Higher Level Apprenticeships).

Apprentices are entitled to the minimum wage for their age if they are aged 19 years or over and have completed the first year of their apprenticeship. For example, an apprentice who has completed the first year of their apprenticeship is entitled to a minimum hourly rate of £11.44.

Previous minimum wage rates

For past minimum wage rates see National Minimum Wage: previous rates.

Who is entitled to be paid the minimum wage rate?

As an employer, you have a legal obligation to pay your workers the correct minimum wage rate at the very least. Ensure you understand who should be paid the minimum wage. Some people like the self-employed are not entitled to the minimum wage. For more guidance see self-employed and the minimum wage and National Minimum Wage and National Living Wage - who is not entitled to it.

Employer requirements for the minimum wage

If a worker is entitled to the National Minimum Wage or National Living Wage, you must pay them at least the rate they are entitled to for the hours of work that qualify. You cannot make an agreement with a worker to pay them less than the minimum wage rate.

Which minimum wage rate applies to a worker?

You need to know which minimum wage rate applies to a worker - based on their entitlement at the start of each pay reference period. The minimum wage rate that applies to a worker is the rate they are entitled to on the first day of the pay reference period. For more information about pay reference periods see National Minimum Wage and Living Wage pay reference period.

Minimum wage rate example

For example, at 20 years old, a worker is entitled to the 18 to 20 years old minimum wage rate of £8.60 per hour. From the first pay reference period starting on or after their 21st birthday, they become entitled to the National Living Wage of £11.44 per hour as this applies to workers aged 21 years old and over. If you pay them for a pay reference period ending on a Friday and their birthday is on the following Wednesday - they will be entitled to the National Living Wage rate from the Saturday after their birthday.

As the minimum wage rates are age-related, you may need to ask workers to provide proof of their age.

Minimum wage rates for agricultural workers

Minimum wage rates for agricultural workers in Northern Ireland are different from the National Minimum Wage and National Living Wage rates. These minimum wage rates for agricultural workers are set by the Agricultural Wages Board (AWB) for Northern Ireland. The Department of Agriculture, Environment and Rural Affairs (DAERA) provides further information on the agricultural rates of pay, orders and reports.

The minimum wage rates for agricultural workers in 2024-25 that took effect from 1 April 2024 are:

If, at any time, the National Minimum Wage or the National Living Wage becomes higher than the hourly rate set out above, then the minimum rate will default to the National Minimum Wage or National Living Wage, to whichever level of rate applies.

The National Living Wage is for workers aged 21 years old and above. The current rate is £11.44 per hour. This rate applies from 1 April 2024 to 31 March 2025.

National Minimum Wage

The National Minimum Wage (NMW) applies to workers aged below 21 years old and there are a number of different bands of hourly rate:

• NMW for 18-20 years old is £8.60
• NMW for 16-17 years old is £6.40
• NMW for apprentices is £6.40

For further information, see National Minimum Wage and National Living Wage rates.

Most people above compulsory school age working legally in the UK are entitled to be paid the National Minimum Wage. They must be aged 21 years old or over to get the National Living Wage.

Contracts for payments below the minimum wage are not legally binding. The worker is still entitled to the National Minimum Wage or National Living Wage.

Types of workers entitled to minimum wage

Workers are also entitled to the correct minimum wage if they are:

• part-time workers
• casual labourers
• agency workers
• workers and homeworkers paid by the number of items they make
• apprentices
• trainees, workers on probation
• disabled workers
• agricultural workers
• foreign workers
• seafarers
• offshore workers
• non-family members living in the employer's home who share in the work and leisure activities and are treated as one of the family, for example, au pairs

Workers are entitled to the minimum wage whether or not they have a written employment contract.

Examples of people not entitled to minimum wage

Some people who work in the UK are not entitled to the National Minimum Wage or the National Living Wage.

They include:

• self-employed people running their own business
• company directors
• volunteers or voluntary workers
• workers on a government employment programme
• members of the armed forces
• family members of the employer living in the employer's home
• workers younger than school leaving age (usually 16 years old)
• higher and further education students on a work placement for up to one year
• people shadowing others at work
• workers on government pre-apprenticeship schemes
• people on the following European Union (EU) programmes: Leonardo da Vinci, Erasmus+, Comenius
• people working on a Jobcentre Plus Work trial for up to 6 weeks
• share fishermen
• prisoners
• people living and working in a religious community

Employers who offer internships, sometimes referred to as work placements or work experience should check if the person is entitled to the minimum wage. See employment rights and pay for interns.

For more information see National Minimum Wage and National Living Wage - who is not entitled to it.

What counts as pay for National Minimum Wage and National Living Wage purposes varies depending on several factors - including, for example, overtime, any premium pay rates, deductions you make from payroll, or payments the worker must make to you to do their job.

Payments that don't count towards minimum wage pay

Benefits in kind such as meals, fuel, a car, or employer pension contributions do not count towards minimum wage pay. If you provide living accommodation a set amount may count towards minimum wage pay.

You must make sure you pay your workers who are entitled to at least minimum wage pay. To see whether a worker's pay is in line with the minimum wage, you must calculate it in a particular way.

Only particular elements of a worker's pay can count towards their minimum wage pay. For example, loans, pension payments, redundancy payments, and the premium element of overtime pay do not count towards minimum wage pay. Also, some deductions and payments from workers will reduce minimum wage pay. For more information, see National Minimum Wage and National Living Wage - calculating minimum wage pay.

A worker's pay for minimum wage purposes must be calculated in a particular way. The starting point is the worker's total pay in a pay reference period before income tax and National Insurance contributions are deducted. Then you need to work out which elements of pay count towards minimum wage and those elements that do not count for minimum wage purposes.

What counts as pay for minimum wage purposes?

Elements that do count towards minimum wage are:

• incentive payments - these count towards minimum wage pay if they relate solely to the performance of a worker, such as payments made as part of an incentive, sales commission, merit, or any performance pay scheme
• bonuses

For further details see what counts as minimum wage pay.

What does not count as pay for minimum wage purposes?

Elements that do not count towards minimum wage are:

• tips, gratuities, service and cover chargesloans
• overtime and shift premia
• allowances
• payments by an employer to reimburse a worker's expense
• benefits in kind eg fuel, meals, car, medical insurance, child care vouchers
• loans
• advances of wages
• pension payments
• lump sums on retirement
• redundancy payments
• rewards under staff suggestion schemes
• shares and share options

For those elements that do not count towards the minimum wage you must either not include them at all, such as loans or different pay rates for different jobs, or deduct specific premium amounts eg when paying a higher rate than the standard rate for some work such as overtime.

For further details see pay that does not count towards the minimum wage - overtime and shift rates.

Including payments that do not count as pay for the minimum wage can wrongly appear that you have paid the minimum wage when in fact you have not.

For full details see calculating the minimum wage.

Minimum wage calculator

You should use the minimum wage calculator for employers to check if you are paying the correct minimum wage or if you owe a payment from the previous year. Employers who discover they've paid a worker below the correct minimum wage must pay any arrears immediately.

If you are unsure about any aspect of minimum wage entitlement you can contact the Acas helpline on 0300 123 1100.

You are legally required to keep sufficient records to show you are complying with the minimum wage requirements. If you do not - it is a criminal offence and you could be fined.

For many employers, existing payroll and business records will be sufficient to demonstrate they are paying their workers the minimum wage and there is no need to maintain separate records specifically for minimum wage purposes. You must decide what counts as sufficient records for your business.

You must produce records for inspection if requested by your workers or an HM Revenue & Customs Compliance Officer.

Your records will be used in the event of a dispute. In civil claims the burden is on you - the employer - to prove you have paid your workers at least the minimum wage.

For further details, see the minimum wage record keeping section of enforcing the minimum wage.

The National Minimum Wage and National Living Wage can be enforced in a number of different ways, including:

• by Compliance Officers of HM Revenue & Customs (HMRC)
• by a worker making a claim in an industrial tribunal or court
• in the case of agricultural workers, through Agricultural Wages Inspectors (who can also enforce the agricultural minimum wage)

Minimum wage criminal offences

There are six criminal offences relating to the minimum wage:

• refusing or wilfully neglecting to pay the minimum wage
• failing to keep or preserve minimum wage records
• causing or allowing a materially false entry to be made in minimum wage records
• producing or furnishing records or information which are known to be materially false
• intentionally delaying or obstructing a compliance officer
• refusing or neglecting to answer questions, give information, or produce documents to a compliance officer

Employers who deliberately fail to pay the minimum wage may face a potentially unlimited fine.

Minimum wage inspections

HMRC Compliance Officers may carry out inspections of employers at any time. There is no requirement on them to provide reasons for an inspection. Officers will act in response to complaints that an employer is not paying the minimum wage, whether the complaint is by workers or others. They will also investigate where they consider there is a risk of non-payment.

Minimum wage arrears

You must pay minimum wage to workers if it is due. If you discover you have paid your workers below minimum wage rates, you must pay any arrears of minimum wage to the workers immediately. Arrears are calculated in accordance with a formula that uses current rates. HMRC Compliance Officers will issue a notice of underpayment to enforce any arrears of minimum wage they find are outstanding at the start of their investigation. They may also impose a penalty.

For further details, see calculating the minimum wage arrears section of the calculating the minimum wage.

You can get advice and guidance on the National Minimum Wage and National Living Wage by contacting the Acas Helpline. You can also make a complaint if you believe a worker is being paid under the minimum wage rate they are entitled to.

The advice is free, but you may be charged for the call depending on your phone provider and whether you use a mobile or a landline.

Minimum wage complaints

If workers believe they aren't being paid the minimum wage they can telephone the Acas Helpline or complete the online complaint form. All complaints are treated as confidential and HM Revenue & Customs will investigate where it appears that a worker or former worker may have been underpaid.

Workers who believe they have not been paid the minimum wage when it is due may also make a claim through an industrial tribunal or civil court.

In Northern Ireland, the Acas Helpline can advise callers only on matters of minimum wage and Gangmasters licencing standards.

Employment rights advice in Northern Ireland

Queries on other areas of employment rights for Northern Ireland employers should be directed to the Labour Relations Agency (LRA) Workplace Information Service on Tel 03300 555 300. The LRA Helpline is open Monday - Friday, 9am to 5pm. Contact the LRA Helpline.

As an employer, you are responsible for ensuring you pay the National Minimum Wage and National Living Wage.

5 minimum wage payment tips for employers

The following top tips will help you to understand your main responsibilities in paying the minimum wage correctly.

1. Know who should be paid the minimum wage

Most people above compulsory school age working legally in the UK are entitled to be paid at least the minimum wage. Workers are entitled to the minimum wage whether or not they have a written employment contract. See who should be paid the minimum wage?

2. Keep up-to-date with minimum wage rates

Changes to the National Minimum Wage and National Living Wage rates take place in April each year. It is your responsibility as an employer to ensure you are paying the correct rate. See current National Minimum Wage and National Living Wage rates.

3. Understand what should be included in minimum wage pay

What should be counted as minimum wage pay varies depending on several factors. For example, benefits in kind such as meals or fuel do not count towards it. See what is included in minimum wage pay?

4. Keep sufficient minimum wage records

You are legally required to keep sufficient records to show you are meeting minimum wage requirements. For many employers existing payroll and business records are appropriate. These records can be used if a dispute occurs - it is your responsibility to prove you are meeting requirements. See National Minimum Wage And National Living Wage records and reporting.

5. Be aware of what is classed as a criminal offence

Criminal offences relating to the minimum wage include refusal or wilful neglect to pay it and producing false records or information. See minimum wage enforcement and penalties.

Listed below are the minimum wage rates for UK workers for previous years from 1999 up to the current rate. This also includes the National Living Wage rates that were first introduced in April 2016.

In October 2004 a new minimum wage rate for 16 to 17 year olds was introduced.

In October 2010, a number of changes were made to the minimum wage rates. This included the introduction of an apprentice rate.

Previous rates for the National Living Wage and the National Minimum Wage

The National Living Wage was introduced in the UK in April 2016 and until 31 March 2021, employers had to pay workers aged 25 years old and over.

On 1 April 2021, the National Living Wage was extended to those aged 23 years old and above.

Since 1 April 2024, the National Living Wage was extended further to include workers aged 21 years old and above.

See the current National Minimum Wage and National Living Wage rates.

The National Minimum Wage and the National Living Wage in the UK apply to workers in Northern Ireland. These minimum wage rates are the hourly rates that workers should be paid by their employers depending on their age or whether they are an apprentice.

National Minimum Wage and National Living Wage rates change every April. The current minimum wage rates are in effect from 1 April 2024 to 31 March 2025.

Minimum wage rates

The minimum wage rates for 2024-25 are:

Apprentice rate

Apprentices under the age of 19 years old or aged 19 years old or over and in the first year of their apprenticeship are entitled to a minimum hourly rate of £6.40 per hour (this rate does not apply to Higher Level Apprenticeships).

Apprentices are entitled to the minimum wage for their age if they are aged 19 years or over and have completed the first year of their apprenticeship. For example, an apprentice who has completed the first year of their apprenticeship is entitled to a minimum hourly rate of £11.44.

Previous minimum wage rates

For past minimum wage rates see National Minimum Wage: previous rates.

Who is entitled to be paid the minimum wage rate?

As an employer, you have a legal obligation to pay your workers the correct minimum wage rate at the very least. Ensure you understand who should be paid the minimum wage. Some people like the self-employed are not entitled to the minimum wage. For more guidance see self-employed and the minimum wage and National Minimum Wage and National Living Wage - who is not entitled to it.

Employer requirements for the minimum wage

If a worker is entitled to the National Minimum Wage or National Living Wage, you must pay them at least the rate they are entitled to for the hours of work that qualify. You cannot make an agreement with a worker to pay them less than the minimum wage rate.

Which minimum wage rate applies to a worker?

You need to know which minimum wage rate applies to a worker - based on their entitlement at the start of each pay reference period. The minimum wage rate that applies to a worker is the rate they are entitled to on the first day of the pay reference period. For more information about pay reference periods see National Minimum Wage and Living Wage pay reference period.

Minimum wage rate example

For example, at 20 years old, a worker is entitled to the 18 to 20 years old minimum wage rate of £8.60 per hour. From the first pay reference period starting on or after their 21st birthday, they become entitled to the National Living Wage of £11.44 per hour as this applies to workers aged 21 years old and over. If you pay them for a pay reference period ending on a Friday and their birthday is on the following Wednesday - they will be entitled to the National Living Wage rate from the Saturday after their birthday.

As the minimum wage rates are age-related, you may need to ask workers to provide proof of their age.

Minimum wage rates for agricultural workers

Minimum wage rates for agricultural workers in Northern Ireland are different from the National Minimum Wage and National Living Wage rates. These minimum wage rates for agricultural workers are set by the Agricultural Wages Board (AWB) for Northern Ireland. The Department of Agriculture, Environment and Rural Affairs (DAERA) provides further information on the agricultural rates of pay, orders and reports.

The minimum wage rates for agricultural workers in 2024-25 that took effect from 1 April 2024 are:

If, at any time, the National Minimum Wage or the National Living Wage becomes higher than the hourly rate set out above, then the minimum rate will default to the National Minimum Wage or National Living Wage, to whichever level of rate applies.

The National Living Wage is for workers aged 21 years old and above. The current rate is £11.44 per hour. This rate applies from 1 April 2024 to 31 March 2025.

National Minimum Wage

The National Minimum Wage (NMW) applies to workers aged below 21 years old and there are a number of different bands of hourly rate:

• NMW for 18-20 years old is £8.60
• NMW for 16-17 years old is £6.40
• NMW for apprentices is £6.40

For further information, see National Minimum Wage and National Living Wage rates.

Most people above compulsory school age working legally in the UK are entitled to be paid the National Minimum Wage. They must be aged 21 years old or over to get the National Living Wage.

Contracts for payments below the minimum wage are not legally binding. The worker is still entitled to the National Minimum Wage or National Living Wage.

Types of workers entitled to minimum wage

Workers are also entitled to the correct minimum wage if they are:

• part-time workers
• casual labourers
• agency workers
• workers and homeworkers paid by the number of items they make
• apprentices
• trainees, workers on probation
• disabled workers
• agricultural workers
• foreign workers
• seafarers
• offshore workers
• non-family members living in the employer's home who share in the work and leisure activities and are treated as one of the family, for example, au pairs

Workers are entitled to the minimum wage whether or not they have a written employment contract.

Examples of people not entitled to minimum wage

Some people who work in the UK are not entitled to the National Minimum Wage or the National Living Wage.

They include:

• self-employed people running their own business
• company directors
• volunteers or voluntary workers
• workers on a government employment programme
• members of the armed forces
• family members of the employer living in the employer's home
• workers younger than school leaving age (usually 16 years old)
• higher and further education students on a work placement for up to one year
• people shadowing others at work
• workers on government pre-apprenticeship schemes
• people on the following European Union (EU) programmes: Leonardo da Vinci, Erasmus+, Comenius
• people working on a Jobcentre Plus Work trial for up to 6 weeks
• share fishermen
• prisoners
• people living and working in a religious community

Employers who offer internships, sometimes referred to as work placements or work experience should check if the person is entitled to the minimum wage. See employment rights and pay for interns.

For more information see National Minimum Wage and National Living Wage - who is not entitled to it.

What counts as pay for National Minimum Wage and National Living Wage purposes varies depending on several factors - including, for example, overtime, any premium pay rates, deductions you make from payroll, or payments the worker must make to you to do their job.

Payments that don't count towards minimum wage pay

Benefits in kind such as meals, fuel, a car, or employer pension contributions do not count towards minimum wage pay. If you provide living accommodation a set amount may count towards minimum wage pay.

You must make sure you pay your workers who are entitled to at least minimum wage pay. To see whether a worker's pay is in line with the minimum wage, you must calculate it in a particular way.

Only particular elements of a worker's pay can count towards their minimum wage pay. For example, loans, pension payments, redundancy payments, and the premium element of overtime pay do not count towards minimum wage pay. Also, some deductions and payments from workers will reduce minimum wage pay. For more information, see National Minimum Wage and National Living Wage - calculating minimum wage pay.

A worker's pay for minimum wage purposes must be calculated in a particular way. The starting point is the worker's total pay in a pay reference period before income tax and National Insurance contributions are deducted. Then you need to work out which elements of pay count towards minimum wage and those elements that do not count for minimum wage purposes.

What counts as pay for minimum wage purposes?

Elements that do count towards minimum wage are:

• incentive payments - these count towards minimum wage pay if they relate solely to the performance of a worker, such as payments made as part of an incentive, sales commission, merit, or any performance pay scheme
• bonuses

For further details see what counts as minimum wage pay.

What does not count as pay for minimum wage purposes?

Elements that do not count towards minimum wage are:

• tips, gratuities, service and cover chargesloans
• overtime and shift premia
• allowances
• payments by an employer to reimburse a worker's expense
• benefits in kind eg fuel, meals, car, medical insurance, child care vouchers
• loans
• advances of wages
• pension payments
• lump sums on retirement
• redundancy payments
• rewards under staff suggestion schemes
• shares and share options

For those elements that do not count towards the minimum wage you must either not include them at all, such as loans or different pay rates for different jobs, or deduct specific premium amounts eg when paying a higher rate than the standard rate for some work such as overtime.

For further details see pay that does not count towards the minimum wage - overtime and shift rates.

Including payments that do not count as pay for the minimum wage can wrongly appear that you have paid the minimum wage when in fact you have not.

For full details see calculating the minimum wage.

Minimum wage calculator

You should use the minimum wage calculator for employers to check if you are paying the correct minimum wage or if you owe a payment from the previous year. Employers who discover they've paid a worker below the correct minimum wage must pay any arrears immediately.

If you are unsure about any aspect of minimum wage entitlement you can contact the Acas helpline on 0300 123 1100.

You are legally required to keep sufficient records to show you are complying with the minimum wage requirements. If you do not - it is a criminal offence and you could be fined.

For many employers, existing payroll and business records will be sufficient to demonstrate they are paying their workers the minimum wage and there is no need to maintain separate records specifically for minimum wage purposes. You must decide what counts as sufficient records for your business.

You must produce records for inspection if requested by your workers or an HM Revenue & Customs Compliance Officer.

Your records will be used in the event of a dispute. In civil claims the burden is on you - the employer - to prove you have paid your workers at least the minimum wage.

For further details, see the minimum wage record keeping section of enforcing the minimum wage.

The National Minimum Wage and National Living Wage can be enforced in a number of different ways, including:

• by Compliance Officers of HM Revenue & Customs (HMRC)
• by a worker making a claim in an industrial tribunal or court
• in the case of agricultural workers, through Agricultural Wages Inspectors (who can also enforce the agricultural minimum wage)

Minimum wage criminal offences

There are six criminal offences relating to the minimum wage:

• refusing or wilfully neglecting to pay the minimum wage
• failing to keep or preserve minimum wage records
• causing or allowing a materially false entry to be made in minimum wage records
• producing or furnishing records or information which are known to be materially false
• intentionally delaying or obstructing a compliance officer
• refusing or neglecting to answer questions, give information, or produce documents to a compliance officer

Employers who deliberately fail to pay the minimum wage may face a potentially unlimited fine.

Minimum wage inspections

HMRC Compliance Officers may carry out inspections of employers at any time. There is no requirement on them to provide reasons for an inspection. Officers will act in response to complaints that an employer is not paying the minimum wage, whether the complaint is by workers or others. They will also investigate where they consider there is a risk of non-payment.

Minimum wage arrears

You must pay minimum wage to workers if it is due. If you discover you have paid your workers below minimum wage rates, you must pay any arrears of minimum wage to the workers immediately. Arrears are calculated in accordance with a formula that uses current rates. HMRC Compliance Officers will issue a notice of underpayment to enforce any arrears of minimum wage they find are outstanding at the start of their investigation. They may also impose a penalty.

For further details, see calculating the minimum wage arrears section of the calculating the minimum wage.

You can get advice and guidance on the National Minimum Wage and National Living Wage by contacting the Acas Helpline. You can also make a complaint if you believe a worker is being paid under the minimum wage rate they are entitled to.

The advice is free, but you may be charged for the call depending on your phone provider and whether you use a mobile or a landline.

Minimum wage complaints

If workers believe they aren't being paid the minimum wage they can telephone the Acas Helpline or complete the online complaint form. All complaints are treated as confidential and HM Revenue & Customs will investigate where it appears that a worker or former worker may have been underpaid.

Workers who believe they have not been paid the minimum wage when it is due may also make a claim through an industrial tribunal or civil court.

In Northern Ireland, the Acas Helpline can advise callers only on matters of minimum wage and Gangmasters licencing standards.

Employment rights advice in Northern Ireland

Queries on other areas of employment rights for Northern Ireland employers should be directed to the Labour Relations Agency (LRA) Workplace Information Service on Tel 03300 555 300. The LRA Helpline is open Monday - Friday, 9am to 5pm. Contact the LRA Helpline.

As an employer, you are responsible for ensuring you pay the National Minimum Wage and National Living Wage.

5 minimum wage payment tips for employers

The following top tips will help you to understand your main responsibilities in paying the minimum wage correctly.

1. Know who should be paid the minimum wage

Most people above compulsory school age working legally in the UK are entitled to be paid at least the minimum wage. Workers are entitled to the minimum wage whether or not they have a written employment contract. See who should be paid the minimum wage?

2. Keep up-to-date with minimum wage rates

Changes to the National Minimum Wage and National Living Wage rates take place in April each year. It is your responsibility as an employer to ensure you are paying the correct rate. See current National Minimum Wage and National Living Wage rates.

3. Understand what should be included in minimum wage pay

What should be counted as minimum wage pay varies depending on several factors. For example, benefits in kind such as meals or fuel do not count towards it. See what is included in minimum wage pay?

4. Keep sufficient minimum wage records

You are legally required to keep sufficient records to show you are meeting minimum wage requirements. For many employers existing payroll and business records are appropriate. These records can be used if a dispute occurs - it is your responsibility to prove you are meeting requirements. See National Minimum Wage And National Living Wage records and reporting.

5. Be aware of what is classed as a criminal offence

Criminal offences relating to the minimum wage include refusal or wilful neglect to pay it and producing false records or information. See minimum wage enforcement and penalties.

Listed below are the minimum wage rates for UK workers for previous years from 1999 up to the current rate. This also includes the National Living Wage rates that were first introduced in April 2016.

In October 2004 a new minimum wage rate for 16 to 17 year olds was introduced.

In October 2010, a number of changes were made to the minimum wage rates. This included the introduction of an apprentice rate.

Previous rates for the National Living Wage and the National Minimum Wage

The National Living Wage was introduced in the UK in April 2016 and until 31 March 2021, employers had to pay workers aged 25 years old and over.

On 1 April 2021, the National Living Wage was extended to those aged 23 years old and above.

Since 1 April 2024, the National Living Wage was extended further to include workers aged 21 years old and above.

See the current National Minimum Wage and National Living Wage rates.

The National Minimum Wage and the National Living Wage in the UK apply to workers in Northern Ireland. These minimum wage rates are the hourly rates that workers should be paid by their employers depending on their age or whether they are an apprentice.

National Minimum Wage and National Living Wage rates change every April. The current minimum wage rates are in effect from 1 April 2024 to 31 March 2025.

Minimum wage rates

The minimum wage rates for 2024-25 are:

Apprentice rate

Apprentices under the age of 19 years old or aged 19 years old or over and in the first year of their apprenticeship are entitled to a minimum hourly rate of £6.40 per hour (this rate does not apply to Higher Level Apprenticeships).

Apprentices are entitled to the minimum wage for their age if they are aged 19 years or over and have completed the first year of their apprenticeship. For example, an apprentice who has completed the first year of their apprenticeship is entitled to a minimum hourly rate of £11.44.

Previous minimum wage rates

For past minimum wage rates see National Minimum Wage: previous rates.

Who is entitled to be paid the minimum wage rate?

As an employer, you have a legal obligation to pay your workers the correct minimum wage rate at the very least. Ensure you understand who should be paid the minimum wage. Some people like the self-employed are not entitled to the minimum wage. For more guidance see self-employed and the minimum wage and National Minimum Wage and National Living Wage - who is not entitled to it.

Employer requirements for the minimum wage

If a worker is entitled to the National Minimum Wage or National Living Wage, you must pay them at least the rate they are entitled to for the hours of work that qualify. You cannot make an agreement with a worker to pay them less than the minimum wage rate.

Which minimum wage rate applies to a worker?

You need to know which minimum wage rate applies to a worker - based on their entitlement at the start of each pay reference period. The minimum wage rate that applies to a worker is the rate they are entitled to on the first day of the pay reference period. For more information about pay reference periods see National Minimum Wage and Living Wage pay reference period.

Minimum wage rate example

For example, at 20 years old, a worker is entitled to the 18 to 20 years old minimum wage rate of £8.60 per hour. From the first pay reference period starting on or after their 21st birthday, they become entitled to the National Living Wage of £11.44 per hour as this applies to workers aged 21 years old and over. If you pay them for a pay reference period ending on a Friday and their birthday is on the following Wednesday - they will be entitled to the National Living Wage rate from the Saturday after their birthday.

As the minimum wage rates are age-related, you may need to ask workers to provide proof of their age.

Minimum wage rates for agricultural workers

Minimum wage rates for agricultural workers in Northern Ireland are different from the National Minimum Wage and National Living Wage rates. These minimum wage rates for agricultural workers are set by the Agricultural Wages Board (AWB) for Northern Ireland. The Department of Agriculture, Environment and Rural Affairs (DAERA) provides further information on the agricultural rates of pay, orders and reports.

The minimum wage rates for agricultural workers in 2024-25 that took effect from 1 April 2024 are:

If, at any time, the National Minimum Wage or the National Living Wage becomes higher than the hourly rate set out above, then the minimum rate will default to the National Minimum Wage or National Living Wage, to whichever level of rate applies.

The National Living Wage is for workers aged 21 years old and above. The current rate is £11.44 per hour. This rate applies from 1 April 2024 to 31 March 2025.

National Minimum Wage

The National Minimum Wage (NMW) applies to workers aged below 21 years old and there are a number of different bands of hourly rate:

• NMW for 18-20 years old is £8.60
• NMW for 16-17 years old is £6.40
• NMW for apprentices is £6.40

For further information, see National Minimum Wage and National Living Wage rates.

Most people above compulsory school age working legally in the UK are entitled to be paid the National Minimum Wage. They must be aged 21 years old or over to get the National Living Wage.

Contracts for payments below the minimum wage are not legally binding. The worker is still entitled to the National Minimum Wage or National Living Wage.

Types of workers entitled to minimum wage

Workers are also entitled to the correct minimum wage if they are:

• part-time workers
• casual labourers
• agency workers
• workers and homeworkers paid by the number of items they make
• apprentices
• trainees, workers on probation
• disabled workers
• agricultural workers
• foreign workers
• seafarers
• offshore workers
• non-family members living in the employer's home who share in the work and leisure activities and are treated as one of the family, for example, au pairs

Workers are entitled to the minimum wage whether or not they have a written employment contract.

Examples of people not entitled to minimum wage

Some people who work in the UK are not entitled to the National Minimum Wage or the National Living Wage.

They include:

• self-employed people running their own business
• company directors
• volunteers or voluntary workers
• workers on a government employment programme
• members of the armed forces
• family members of the employer living in the employer's home
• workers younger than school leaving age (usually 16 years old)
• higher and further education students on a work placement for up to one year
• people shadowing others at work
• workers on government pre-apprenticeship schemes
• people on the following European Union (EU) programmes: Leonardo da Vinci, Erasmus+, Comenius
• people working on a Jobcentre Plus Work trial for up to 6 weeks
• share fishermen
• prisoners
• people living and working in a religious community

Employers who offer internships, sometimes referred to as work placements or work experience should check if the person is entitled to the minimum wage. See employment rights and pay for interns.

For more information see National Minimum Wage and National Living Wage - who is not entitled to it.

What counts as pay for National Minimum Wage and National Living Wage purposes varies depending on several factors - including, for example, overtime, any premium pay rates, deductions you make from payroll, or payments the worker must make to you to do their job.

Payments that don't count towards minimum wage pay

Benefits in kind such as meals, fuel, a car, or employer pension contributions do not count towards minimum wage pay. If you provide living accommodation a set amount may count towards minimum wage pay.

You must make sure you pay your workers who are entitled to at least minimum wage pay. To see whether a worker's pay is in line with the minimum wage, you must calculate it in a particular way.

Only particular elements of a worker's pay can count towards their minimum wage pay. For example, loans, pension payments, redundancy payments, and the premium element of overtime pay do not count towards minimum wage pay. Also, some deductions and payments from workers will reduce minimum wage pay. For more information, see National Minimum Wage and National Living Wage - calculating minimum wage pay.

A worker's pay for minimum wage purposes must be calculated in a particular way. The starting point is the worker's total pay in a pay reference period before income tax and National Insurance contributions are deducted. Then you need to work out which elements of pay count towards minimum wage and those elements that do not count for minimum wage purposes.

What counts as pay for minimum wage purposes?

Elements that do count towards minimum wage are:

• incentive payments - these count towards minimum wage pay if they relate solely to the performance of a worker, such as payments made as part of an incentive, sales commission, merit, or any performance pay scheme
• bonuses

For further details see what counts as minimum wage pay.

What does not count as pay for minimum wage purposes?

Elements that do not count towards minimum wage are:

• tips, gratuities, service and cover chargesloans
• overtime and shift premia
• allowances
• payments by an employer to reimburse a worker's expense
• benefits in kind eg fuel, meals, car, medical insurance, child care vouchers
• loans
• advances of wages
• pension payments
• lump sums on retirement
• redundancy payments
• rewards under staff suggestion schemes
• shares and share options

For those elements that do not count towards the minimum wage you must either not include them at all, such as loans or different pay rates for different jobs, or deduct specific premium amounts eg when paying a higher rate than the standard rate for some work such as overtime.

For further details see pay that does not count towards the minimum wage - overtime and shift rates.

Including payments that do not count as pay for the minimum wage can wrongly appear that you have paid the minimum wage when in fact you have not.

For full details see calculating the minimum wage.

Minimum wage calculator

You should use the minimum wage calculator for employers to check if you are paying the correct minimum wage or if you owe a payment from the previous year. Employers who discover they've paid a worker below the correct minimum wage must pay any arrears immediately.

If you are unsure about any aspect of minimum wage entitlement you can contact the Acas helpline on 0300 123 1100.

You are legally required to keep sufficient records to show you are complying with the minimum wage requirements. If you do not - it is a criminal offence and you could be fined.

For many employers, existing payroll and business records will be sufficient to demonstrate they are paying their workers the minimum wage and there is no need to maintain separate records specifically for minimum wage purposes. You must decide what counts as sufficient records for your business.

You must produce records for inspection if requested by your workers or an HM Revenue & Customs Compliance Officer.

Your records will be used in the event of a dispute. In civil claims the burden is on you - the employer - to prove you have paid your workers at least the minimum wage.

For further details, see the minimum wage record keeping section of enforcing the minimum wage.

The National Minimum Wage and National Living Wage can be enforced in a number of different ways, including:

• by Compliance Officers of HM Revenue & Customs (HMRC)
• by a worker making a claim in an industrial tribunal or court
• in the case of agricultural workers, through Agricultural Wages Inspectors (who can also enforce the agricultural minimum wage)

Minimum wage criminal offences

There are six criminal offences relating to the minimum wage:

• refusing or wilfully neglecting to pay the minimum wage
• failing to keep or preserve minimum wage records
• causing or allowing a materially false entry to be made in minimum wage records
• producing or furnishing records or information which are known to be materially false
• intentionally delaying or obstructing a compliance officer
• refusing or neglecting to answer questions, give information, or produce documents to a compliance officer

Employers who deliberately fail to pay the minimum wage may face a potentially unlimited fine.

Minimum wage inspections

HMRC Compliance Officers may carry out inspections of employers at any time. There is no requirement on them to provide reasons for an inspection. Officers will act in response to complaints that an employer is not paying the minimum wage, whether the complaint is by workers or others. They will also investigate where they consider there is a risk of non-payment.

Minimum wage arrears

You must pay minimum wage to workers if it is due. If you discover you have paid your workers below minimum wage rates, you must pay any arrears of minimum wage to the workers immediately. Arrears are calculated in accordance with a formula that uses current rates. HMRC Compliance Officers will issue a notice of underpayment to enforce any arrears of minimum wage they find are outstanding at the start of their investigation. They may also impose a penalty.

For further details, see calculating the minimum wage arrears section of the calculating the minimum wage.

You can get advice and guidance on the National Minimum Wage and National Living Wage by contacting the Acas Helpline. You can also make a complaint if you believe a worker is being paid under the minimum wage rate they are entitled to.

The advice is free, but you may be charged for the call depending on your phone provider and whether you use a mobile or a landline.

Minimum wage complaints

If workers believe they aren't being paid the minimum wage they can telephone the Acas Helpline or complete the online complaint form. All complaints are treated as confidential and HM Revenue & Customs will investigate where it appears that a worker or former worker may have been underpaid.

Workers who believe they have not been paid the minimum wage when it is due may also make a claim through an industrial tribunal or civil court.

In Northern Ireland, the Acas Helpline can advise callers only on matters of minimum wage and Gangmasters licencing standards.

Employment rights advice in Northern Ireland

Queries on other areas of employment rights for Northern Ireland employers should be directed to the Labour Relations Agency (LRA) Workplace Information Service on Tel 03300 555 300. The LRA Helpline is open Monday - Friday, 9am to 5pm. Contact the LRA Helpline.

As an employer, you are responsible for ensuring you pay the National Minimum Wage and National Living Wage.

5 minimum wage payment tips for employers

The following top tips will help you to understand your main responsibilities in paying the minimum wage correctly.

1. Know who should be paid the minimum wage

Most people above compulsory school age working legally in the UK are entitled to be paid at least the minimum wage. Workers are entitled to the minimum wage whether or not they have a written employment contract. See who should be paid the minimum wage?

2. Keep up-to-date with minimum wage rates

Changes to the National Minimum Wage and National Living Wage rates take place in April each year. It is your responsibility as an employer to ensure you are paying the correct rate. See current National Minimum Wage and National Living Wage rates.

3. Understand what should be included in minimum wage pay

What should be counted as minimum wage pay varies depending on several factors. For example, benefits in kind such as meals or fuel do not count towards it. See what is included in minimum wage pay?

4. Keep sufficient minimum wage records

You are legally required to keep sufficient records to show you are meeting minimum wage requirements. For many employers existing payroll and business records are appropriate. These records can be used if a dispute occurs - it is your responsibility to prove you are meeting requirements. See National Minimum Wage And National Living Wage records and reporting.

5. Be aware of what is classed as a criminal offence

Criminal offences relating to the minimum wage include refusal or wilful neglect to pay it and producing false records or information. See minimum wage enforcement and penalties.

Listed below are the minimum wage rates for UK workers for previous years from 1999 up to the current rate. This also includes the National Living Wage rates that were first introduced in April 2016.

In October 2004 a new minimum wage rate for 16 to 17 year olds was introduced.

In October 2010, a number of changes were made to the minimum wage rates. This included the introduction of an apprentice rate.

Previous rates for the National Living Wage and the National Minimum Wage

The National Living Wage was introduced in the UK in April 2016 and until 31 March 2021, employers had to pay workers aged 25 years old and over.

On 1 April 2021, the National Living Wage was extended to those aged 23 years old and above.

Since 1 April 2024, the National Living Wage was extended further to include workers aged 21 years old and above.

See the current National Minimum Wage and National Living Wage rates.

The National Minimum Wage and the National Living Wage in the UK apply to workers in Northern Ireland. These minimum wage rates are the hourly rates that workers should be paid by their employers depending on their age or whether they are an apprentice.

National Minimum Wage and National Living Wage rates change every April. The current minimum wage rates are in effect from 1 April 2024 to 31 March 2025.

Minimum wage rates

The minimum wage rates for 2024-25 are:

Apprentice rate

Apprentices under the age of 19 years old or aged 19 years old or over and in the first year of their apprenticeship are entitled to a minimum hourly rate of £6.40 per hour (this rate does not apply to Higher Level Apprenticeships).

Apprentices are entitled to the minimum wage for their age if they are aged 19 years or over and have completed the first year of their apprenticeship. For example, an apprentice who has completed the first year of their apprenticeship is entitled to a minimum hourly rate of £11.44.

Previous minimum wage rates

For past minimum wage rates see National Minimum Wage: previous rates.

Who is entitled to be paid the minimum wage rate?

As an employer, you have a legal obligation to pay your workers the correct minimum wage rate at the very least. Ensure you understand who should be paid the minimum wage. Some people like the self-employed are not entitled to the minimum wage. For more guidance see self-employed and the minimum wage and National Minimum Wage and National Living Wage - who is not entitled to it.

Employer requirements for the minimum wage

If a worker is entitled to the National Minimum Wage or National Living Wage, you must pay them at least the rate they are entitled to for the hours of work that qualify. You cannot make an agreement with a worker to pay them less than the minimum wage rate.

Which minimum wage rate applies to a worker?

You need to know which minimum wage rate applies to a worker - based on their entitlement at the start of each pay reference period. The minimum wage rate that applies to a worker is the rate they are entitled to on the first day of the pay reference period. For more information about pay reference periods see National Minimum Wage and Living Wage pay reference period.

Minimum wage rate example

For example, at 20 years old, a worker is entitled to the 18 to 20 years old minimum wage rate of £8.60 per hour. From the first pay reference period starting on or after their 21st birthday, they become entitled to the National Living Wage of £11.44 per hour as this applies to workers aged 21 years old and over. If you pay them for a pay reference period ending on a Friday and their birthday is on the following Wednesday - they will be entitled to the National Living Wage rate from the Saturday after their birthday.

As the minimum wage rates are age-related, you may need to ask workers to provide proof of their age.

Minimum wage rates for agricultural workers

Minimum wage rates for agricultural workers in Northern Ireland are different from the National Minimum Wage and National Living Wage rates. These minimum wage rates for agricultural workers are set by the Agricultural Wages Board (AWB) for Northern Ireland. The Department of Agriculture, Environment and Rural Affairs (DAERA) provides further information on the agricultural rates of pay, orders and reports.

The minimum wage rates for agricultural workers in 2024-25 that took effect from 1 April 2024 are:

If, at any time, the National Minimum Wage or the National Living Wage becomes higher than the hourly rate set out above, then the minimum rate will default to the National Minimum Wage or National Living Wage, to whichever level of rate applies.

The National Living Wage is for workers aged 21 years old and above. The current rate is £11.44 per hour. This rate applies from 1 April 2024 to 31 March 2025.

National Minimum Wage

The National Minimum Wage (NMW) applies to workers aged below 21 years old and there are a number of different bands of hourly rate:

• NMW for 18-20 years old is £8.60
• NMW for 16-17 years old is £6.40
• NMW for apprentices is £6.40

For further information, see National Minimum Wage and National Living Wage rates.

Most people above compulsory school age working legally in the UK are entitled to be paid the National Minimum Wage. They must be aged 21 years old or over to get the National Living Wage.

Contracts for payments below the minimum wage are not legally binding. The worker is still entitled to the National Minimum Wage or National Living Wage.

Types of workers entitled to minimum wage

Workers are also entitled to the correct minimum wage if they are:

• part-time workers
• casual labourers
• agency workers
• workers and homeworkers paid by the number of items they make
• apprentices
• trainees, workers on probation
• disabled workers
• agricultural workers
• foreign workers
• seafarers
• offshore workers
• non-family members living in the employer's home who share in the work and leisure activities and are treated as one of the family, for example, au pairs

Workers are entitled to the minimum wage whether or not they have a written employment contract.

Examples of people not entitled to minimum wage

Some people who work in the UK are not entitled to the National Minimum Wage or the National Living Wage.

They include:

• self-employed people running their own business
• company directors
• volunteers or voluntary workers
• workers on a government employment programme
• members of the armed forces
• family members of the employer living in the employer's home
• workers younger than school leaving age (usually 16 years old)
• higher and further education students on a work placement for up to one year
• people shadowing others at work
• workers on government pre-apprenticeship schemes
• people on the following European Union (EU) programmes: Leonardo da Vinci, Erasmus+, Comenius
• people working on a Jobcentre Plus Work trial for up to 6 weeks
• share fishermen
• prisoners
• people living and working in a religious community

Employers who offer internships, sometimes referred to as work placements or work experience should check if the person is entitled to the minimum wage. See employment rights and pay for interns.

For more information see National Minimum Wage and National Living Wage - who is not entitled to it.

What counts as pay for National Minimum Wage and National Living Wage purposes varies depending on several factors - including, for example, overtime, any premium pay rates, deductions you make from payroll, or payments the worker must make to you to do their job.

Payments that don't count towards minimum wage pay

Benefits in kind such as meals, fuel, a car, or employer pension contributions do not count towards minimum wage pay. If you provide living accommodation a set amount may count towards minimum wage pay.

You must make sure you pay your workers who are entitled to at least minimum wage pay. To see whether a worker's pay is in line with the minimum wage, you must calculate it in a particular way.

Only particular elements of a worker's pay can count towards their minimum wage pay. For example, loans, pension payments, redundancy payments, and the premium element of overtime pay do not count towards minimum wage pay. Also, some deductions and payments from workers will reduce minimum wage pay. For more information, see National Minimum Wage and National Living Wage - calculating minimum wage pay.

A worker's pay for minimum wage purposes must be calculated in a particular way. The starting point is the worker's total pay in a pay reference period before income tax and National Insurance contributions are deducted. Then you need to work out which elements of pay count towards minimum wage and those elements that do not count for minimum wage purposes.

What counts as pay for minimum wage purposes?

Elements that do count towards minimum wage are:

• incentive payments - these count towards minimum wage pay if they relate solely to the performance of a worker, such as payments made as part of an incentive, sales commission, merit, or any performance pay scheme
• bonuses

For further details see what counts as minimum wage pay.

What does not count as pay for minimum wage purposes?

Elements that do not count towards minimum wage are:

• tips, gratuities, service and cover chargesloans
• overtime and shift premia
• allowances
• payments by an employer to reimburse a worker's expense
• benefits in kind eg fuel, meals, car, medical insurance, child care vouchers
• loans
• advances of wages
• pension payments
• lump sums on retirement
• redundancy payments
• rewards under staff suggestion schemes
• shares and share options

For those elements that do not count towards the minimum wage you must either not include them at all, such as loans or different pay rates for different jobs, or deduct specific premium amounts eg when paying a higher rate than the standard rate for some work such as overtime.

For further details see pay that does not count towards the minimum wage - overtime and shift rates.

Including payments that do not count as pay for the minimum wage can wrongly appear that you have paid the minimum wage when in fact you have not.

For full details see calculating the minimum wage.

Minimum wage calculator

You should use the minimum wage calculator for employers to check if you are paying the correct minimum wage or if you owe a payment from the previous year. Employers who discover they've paid a worker below the correct minimum wage must pay any arrears immediately.

If you are unsure about any aspect of minimum wage entitlement you can contact the Acas helpline on 0300 123 1100.

You are legally required to keep sufficient records to show you are complying with the minimum wage requirements. If you do not - it is a criminal offence and you could be fined.

For many employers, existing payroll and business records will be sufficient to demonstrate they are paying their workers the minimum wage and there is no need to maintain separate records specifically for minimum wage purposes. You must decide what counts as sufficient records for your business.

You must produce records for inspection if requested by your workers or an HM Revenue & Customs Compliance Officer.

Your records will be used in the event of a dispute. In civil claims the burden is on you - the employer - to prove you have paid your workers at least the minimum wage.

For further details, see the minimum wage record keeping section of enforcing the minimum wage.

The National Minimum Wage and National Living Wage can be enforced in a number of different ways, including:

• by Compliance Officers of HM Revenue & Customs (HMRC)
• by a worker making a claim in an industrial tribunal or court
• in the case of agricultural workers, through Agricultural Wages Inspectors (who can also enforce the agricultural minimum wage)

Minimum wage criminal offences

There are six criminal offences relating to the minimum wage:

• refusing or wilfully neglecting to pay the minimum wage
• failing to keep or preserve minimum wage records
• causing or allowing a materially false entry to be made in minimum wage records
• producing or furnishing records or information which are known to be materially false
• intentionally delaying or obstructing a compliance officer
• refusing or neglecting to answer questions, give information, or produce documents to a compliance officer

Employers who deliberately fail to pay the minimum wage may face a potentially unlimited fine.

Minimum wage inspections

HMRC Compliance Officers may carry out inspections of employers at any time. There is no requirement on them to provide reasons for an inspection. Officers will act in response to complaints that an employer is not paying the minimum wage, whether the complaint is by workers or others. They will also investigate where they consider there is a risk of non-payment.

Minimum wage arrears

You must pay minimum wage to workers if it is due. If you discover you have paid your workers below minimum wage rates, you must pay any arrears of minimum wage to the workers immediately. Arrears are calculated in accordance with a formula that uses current rates. HMRC Compliance Officers will issue a notice of underpayment to enforce any arrears of minimum wage they find are outstanding at the start of their investigation. They may also impose a penalty.

For further details, see calculating the minimum wage arrears section of the calculating the minimum wage.

You can get advice and guidance on the National Minimum Wage and National Living Wage by contacting the Acas Helpline. You can also make a complaint if you believe a worker is being paid under the minimum wage rate they are entitled to.

The advice is free, but you may be charged for the call depending on your phone provider and whether you use a mobile or a landline.

Minimum wage complaints

If workers believe they aren't being paid the minimum wage they can telephone the Acas Helpline or complete the online complaint form. All complaints are treated as confidential and HM Revenue & Customs will investigate where it appears that a worker or former worker may have been underpaid.

Workers who believe they have not been paid the minimum wage when it is due may also make a claim through an industrial tribunal or civil court.

In Northern Ireland, the Acas Helpline can advise callers only on matters of minimum wage and Gangmasters licencing standards.

Employment rights advice in Northern Ireland

Queries on other areas of employment rights for Northern Ireland employers should be directed to the Labour Relations Agency (LRA) Workplace Information Service on Tel 03300 555 300. The LRA Helpline is open Monday - Friday, 9am to 5pm. Contact the LRA Helpline.

As an employer, you are responsible for ensuring you pay the National Minimum Wage and National Living Wage.

5 minimum wage payment tips for employers

The following top tips will help you to understand your main responsibilities in paying the minimum wage correctly.

1. Know who should be paid the minimum wage

Most people above compulsory school age working legally in the UK are entitled to be paid at least the minimum wage. Workers are entitled to the minimum wage whether or not they have a written employment contract. See who should be paid the minimum wage?

2. Keep up-to-date with minimum wage rates

Changes to the National Minimum Wage and National Living Wage rates take place in April each year. It is your responsibility as an employer to ensure you are paying the correct rate. See current National Minimum Wage and National Living Wage rates.

3. Understand what should be included in minimum wage pay

What should be counted as minimum wage pay varies depending on several factors. For example, benefits in kind such as meals or fuel do not count towards it. See what is included in minimum wage pay?

4. Keep sufficient minimum wage records

You are legally required to keep sufficient records to show you are meeting minimum wage requirements. For many employers existing payroll and business records are appropriate. These records can be used if a dispute occurs - it is your responsibility to prove you are meeting requirements. See National Minimum Wage And National Living Wage records and reporting.

5. Be aware of what is classed as a criminal offence

Criminal offences relating to the minimum wage include refusal or wilful neglect to pay it and producing false records or information. See minimum wage enforcement and penalties.

Listed below are the minimum wage rates for UK workers for previous years from 1999 up to the current rate. This also includes the National Living Wage rates that were first introduced in April 2016.

In October 2004 a new minimum wage rate for 16 to 17 year olds was introduced.

In October 2010, a number of changes were made to the minimum wage rates. This included the introduction of an apprentice rate.

Previous rates for the National Living Wage and the National Minimum Wage

The National Living Wage was introduced in the UK in April 2016 and until 31 March 2021, employers had to pay workers aged 25 years old and over.

On 1 April 2021, the National Living Wage was extended to those aged 23 years old and above.

Since 1 April 2024, the National Living Wage was extended further to include workers aged 21 years old and above.

See the current National Minimum Wage and National Living Wage rates.

The National Minimum Wage and the National Living Wage in the UK apply to workers in Northern Ireland. These minimum wage rates are the hourly rates that workers should be paid by their employers depending on their age or whether they are an apprentice.

National Minimum Wage and National Living Wage rates change every April. The current minimum wage rates are in effect from 1 April 2024 to 31 March 2025.

Minimum wage rates

The minimum wage rates for 2024-25 are:

Apprentice rate

Apprentices under the age of 19 years old or aged 19 years old or over and in the first year of their apprenticeship are entitled to a minimum hourly rate of £6.40 per hour (this rate does not apply to Higher Level Apprenticeships).

Apprentices are entitled to the minimum wage for their age if they are aged 19 years or over and have completed the first year of their apprenticeship. For example, an apprentice who has completed the first year of their apprenticeship is entitled to a minimum hourly rate of £11.44.

Previous minimum wage rates

For past minimum wage rates see National Minimum Wage: previous rates.

Who is entitled to be paid the minimum wage rate?

As an employer, you have a legal obligation to pay your workers the correct minimum wage rate at the very least. Ensure you understand who should be paid the minimum wage. Some people like the self-employed are not entitled to the minimum wage. For more guidance see self-employed and the minimum wage and National Minimum Wage and National Living Wage - who is not entitled to it.

Employer requirements for the minimum wage

If a worker is entitled to the National Minimum Wage or National Living Wage, you must pay them at least the rate they are entitled to for the hours of work that qualify. You cannot make an agreement with a worker to pay them less than the minimum wage rate.

Which minimum wage rate applies to a worker?

You need to know which minimum wage rate applies to a worker - based on their entitlement at the start of each pay reference period. The minimum wage rate that applies to a worker is the rate they are entitled to on the first day of the pay reference period. For more information about pay reference periods see National Minimum Wage and Living Wage pay reference period.

Minimum wage rate example

For example, at 20 years old, a worker is entitled to the 18 to 20 years old minimum wage rate of £8.60 per hour. From the first pay reference period starting on or after their 21st birthday, they become entitled to the National Living Wage of £11.44 per hour as this applies to workers aged 21 years old and over. If you pay them for a pay reference period ending on a Friday and their birthday is on the following Wednesday - they will be entitled to the National Living Wage rate from the Saturday after their birthday.

As the minimum wage rates are age-related, you may need to ask workers to provide proof of their age.

Minimum wage rates for agricultural workers

Minimum wage rates for agricultural workers in Northern Ireland are different from the National Minimum Wage and National Living Wage rates. These minimum wage rates for agricultural workers are set by the Agricultural Wages Board (AWB) for Northern Ireland. The Department of Agriculture, Environment and Rural Affairs (DAERA) provides further information on the agricultural rates of pay, orders and reports.

The minimum wage rates for agricultural workers in 2024-25 that took effect from 1 April 2024 are:

If, at any time, the National Minimum Wage or the National Living Wage becomes higher than the hourly rate set out above, then the minimum rate will default to the National Minimum Wage or National Living Wage, to whichever level of rate applies.

The National Living Wage is for workers aged 21 years old and above. The current rate is £11.44 per hour. This rate applies from 1 April 2024 to 31 March 2025.

National Minimum Wage

The National Minimum Wage (NMW) applies to workers aged below 21 years old and there are a number of different bands of hourly rate:

• NMW for 18-20 years old is £8.60
• NMW for 16-17 years old is £6.40
• NMW for apprentices is £6.40

For further information, see National Minimum Wage and National Living Wage rates.

Most people above compulsory school age working legally in the UK are entitled to be paid the National Minimum Wage. They must be aged 21 years old or over to get the National Living Wage.

Contracts for payments below the minimum wage are not legally binding. The worker is still entitled to the National Minimum Wage or National Living Wage.

Types of workers entitled to minimum wage

Workers are also entitled to the correct minimum wage if they are:

• part-time workers
• casual labourers
• agency workers
• workers and homeworkers paid by the number of items they make
• apprentices
• trainees, workers on probation
• disabled workers
• agricultural workers
• foreign workers
• seafarers
• offshore workers
• non-family members living in the employer's home who share in the work and leisure activities and are treated as one of the family, for example, au pairs

Workers are entitled to the minimum wage whether or not they have a written employment contract.

Examples of people not entitled to minimum wage

Some people who work in the UK are not entitled to the National Minimum Wage or the National Living Wage.

They include:

• self-employed people running their own business
• company directors
• volunteers or voluntary workers
• workers on a government employment programme
• members of the armed forces
• family members of the employer living in the employer's home
• workers younger than school leaving age (usually 16 years old)
• higher and further education students on a work placement for up to one year
• people shadowing others at work
• workers on government pre-apprenticeship schemes
• people on the following European Union (EU) programmes: Leonardo da Vinci, Erasmus+, Comenius
• people working on a Jobcentre Plus Work trial for up to 6 weeks
• share fishermen
• prisoners
• people living and working in a religious community

Employers who offer internships, sometimes referred to as work placements or work experience should check if the person is entitled to the minimum wage. See employment rights and pay for interns.

For more information see National Minimum Wage and National Living Wage - who is not entitled to it.

What counts as pay for National Minimum Wage and National Living Wage purposes varies depending on several factors - including, for example, overtime, any premium pay rates, deductions you make from payroll, or payments the worker must make to you to do their job.

Payments that don't count towards minimum wage pay

Benefits in kind such as meals, fuel, a car, or employer pension contributions do not count towards minimum wage pay. If you provide living accommodation a set amount may count towards minimum wage pay.

You must make sure you pay your workers who are entitled to at least minimum wage pay. To see whether a worker's pay is in line with the minimum wage, you must calculate it in a particular way.

Only particular elements of a worker's pay can count towards their minimum wage pay. For example, loans, pension payments, redundancy payments, and the premium element of overtime pay do not count towards minimum wage pay. Also, some deductions and payments from workers will reduce minimum wage pay. For more information, see National Minimum Wage and National Living Wage - calculating minimum wage pay.

A worker's pay for minimum wage purposes must be calculated in a particular way. The starting point is the worker's total pay in a pay reference period before income tax and National Insurance contributions are deducted. Then you need to work out which elements of pay count towards minimum wage and those elements that do not count for minimum wage purposes.

What counts as pay for minimum wage purposes?

Elements that do count towards minimum wage are:

• incentive payments - these count towards minimum wage pay if they relate solely to the performance of a worker, such as payments made as part of an incentive, sales commission, merit, or any performance pay scheme
• bonuses

For further details see what counts as minimum wage pay.

What does not count as pay for minimum wage purposes?

Elements that do not count towards minimum wage are:

• tips, gratuities, service and cover chargesloans
• overtime and shift premia
• allowances
• payments by an employer to reimburse a worker's expense
• benefits in kind eg fuel, meals, car, medical insurance, child care vouchers
• loans
• advances of wages
• pension payments
• lump sums on retirement
• redundancy payments
• rewards under staff suggestion schemes
• shares and share options

For those elements that do not count towards the minimum wage you must either not include them at all, such as loans or different pay rates for different jobs, or deduct specific premium amounts eg when paying a higher rate than the standard rate for some work such as overtime.

For further details see pay that does not count towards the minimum wage - overtime and shift rates.

Including payments that do not count as pay for the minimum wage can wrongly appear that you have paid the minimum wage when in fact you have not.

For full details see calculating the minimum wage.

Minimum wage calculator

You should use the minimum wage calculator for employers to check if you are paying the correct minimum wage or if you owe a payment from the previous year. Employers who discover they've paid a worker below the correct minimum wage must pay any arrears immediately.

If you are unsure about any aspect of minimum wage entitlement you can contact the Acas helpline on 0300 123 1100.

You are legally required to keep sufficient records to show you are complying with the minimum wage requirements. If you do not - it is a criminal offence and you could be fined.

For many employers, existing payroll and business records will be sufficient to demonstrate they are paying their workers the minimum wage and there is no need to maintain separate records specifically for minimum wage purposes. You must decide what counts as sufficient records for your business.

You must produce records for inspection if requested by your workers or an HM Revenue & Customs Compliance Officer.

Your records will be used in the event of a dispute. In civil claims the burden is on you - the employer - to prove you have paid your workers at least the minimum wage.

For further details, see the minimum wage record keeping section of enforcing the minimum wage.

The National Minimum Wage and National Living Wage can be enforced in a number of different ways, including:

• by Compliance Officers of HM Revenue & Customs (HMRC)
• by a worker making a claim in an industrial tribunal or court
• in the case of agricultural workers, through Agricultural Wages Inspectors (who can also enforce the agricultural minimum wage)

Minimum wage criminal offences

There are six criminal offences relating to the minimum wage:

• refusing or wilfully neglecting to pay the minimum wage
• failing to keep or preserve minimum wage records
• causing or allowing a materially false entry to be made in minimum wage records
• producing or furnishing records or information which are known to be materially false
• intentionally delaying or obstructing a compliance officer
• refusing or neglecting to answer questions, give information, or produce documents to a compliance officer

Employers who deliberately fail to pay the minimum wage may face a potentially unlimited fine.

Minimum wage inspections

HMRC Compliance Officers may carry out inspections of employers at any time. There is no requirement on them to provide reasons for an inspection. Officers will act in response to complaints that an employer is not paying the minimum wage, whether the complaint is by workers or others. They will also investigate where they consider there is a risk of non-payment.

Minimum wage arrears

You must pay minimum wage to workers if it is due. If you discover you have paid your workers below minimum wage rates, you must pay any arrears of minimum wage to the workers immediately. Arrears are calculated in accordance with a formula that uses current rates. HMRC Compliance Officers will issue a notice of underpayment to enforce any arrears of minimum wage they find are outstanding at the start of their investigation. They may also impose a penalty.

For further details, see calculating the minimum wage arrears section of the calculating the minimum wage.

You can get advice and guidance on the National Minimum Wage and National Living Wage by contacting the Acas Helpline. You can also make a complaint if you believe a worker is being paid under the minimum wage rate they are entitled to.

The advice is free, but you may be charged for the call depending on your phone provider and whether you use a mobile or a landline.

Minimum wage complaints

If workers believe they aren't being paid the minimum wage they can telephone the Acas Helpline or complete the online complaint form. All complaints are treated as confidential and HM Revenue & Customs will investigate where it appears that a worker or former worker may have been underpaid.

Workers who believe they have not been paid the minimum wage when it is due may also make a claim through an industrial tribunal or civil court.

In Northern Ireland, the Acas Helpline can advise callers only on matters of minimum wage and Gangmasters licencing standards.

Employment rights advice in Northern Ireland

Queries on other areas of employment rights for Northern Ireland employers should be directed to the Labour Relations Agency (LRA) Workplace Information Service on Tel 03300 555 300. The LRA Helpline is open Monday - Friday, 9am to 5pm. Contact the LRA Helpline.

As an employer, you are responsible for ensuring you pay the National Minimum Wage and National Living Wage.

5 minimum wage payment tips for employers

The following top tips will help you to understand your main responsibilities in paying the minimum wage correctly.

1. Know who should be paid the minimum wage

Most people above compulsory school age working legally in the UK are entitled to be paid at least the minimum wage. Workers are entitled to the minimum wage whether or not they have a written employment contract. See who should be paid the minimum wage?

2. Keep up-to-date with minimum wage rates

Changes to the National Minimum Wage and National Living Wage rates take place in April each year. It is your responsibility as an employer to ensure you are paying the correct rate. See current National Minimum Wage and National Living Wage rates.

3. Understand what should be included in minimum wage pay

What should be counted as minimum wage pay varies depending on several factors. For example, benefits in kind such as meals or fuel do not count towards it. See what is included in minimum wage pay?

4. Keep sufficient minimum wage records

You are legally required to keep sufficient records to show you are meeting minimum wage requirements. For many employers existing payroll and business records are appropriate. These records can be used if a dispute occurs - it is your responsibility to prove you are meeting requirements. See National Minimum Wage And National Living Wage records and reporting.

5. Be aware of what is classed as a criminal offence

Criminal offences relating to the minimum wage include refusal or wilful neglect to pay it and producing false records or information. See minimum wage enforcement and penalties.

Listed below are the minimum wage rates for UK workers for previous years from 1999 up to the current rate. This also includes the National Living Wage rates that were first introduced in April 2016.

In October 2004 a new minimum wage rate for 16 to 17 year olds was introduced.

In October 2010, a number of changes were made to the minimum wage rates. This included the introduction of an apprentice rate.

Previous rates for the National Living Wage and the National Minimum Wage

The National Living Wage was introduced in the UK in April 2016 and until 31 March 2021, employers had to pay workers aged 25 years old and over.

On 1 April 2021, the National Living Wage was extended to those aged 23 years old and above.

Since 1 April 2024, the National Living Wage was extended further to include workers aged 21 years old and above.

See the current National Minimum Wage and National Living Wage rates.

The National Minimum Wage and the National Living Wage in the UK apply to workers in Northern Ireland. These minimum wage rates are the hourly rates that workers should be paid by their employers depending on their age or whether they are an apprentice.

National Minimum Wage and National Living Wage rates change every April. The current minimum wage rates are in effect from 1 April 2024 to 31 March 2025.

Minimum wage rates

The minimum wage rates for 2024-25 are:

Apprentice rate

Apprentices under the age of 19 years old or aged 19 years old or over and in the first year of their apprenticeship are entitled to a minimum hourly rate of £6.40 per hour (this rate does not apply to Higher Level Apprenticeships).

Apprentices are entitled to the minimum wage for their age if they are aged 19 years or over and have completed the first year of their apprenticeship. For example, an apprentice who has completed the first year of their apprenticeship is entitled to a minimum hourly rate of £11.44.

Previous minimum wage rates

For past minimum wage rates see National Minimum Wage: previous rates.

Who is entitled to be paid the minimum wage rate?

As an employer, you have a legal obligation to pay your workers the correct minimum wage rate at the very least. Ensure you understand who should be paid the minimum wage. Some people like the self-employed are not entitled to the minimum wage. For more guidance see self-employed and the minimum wage and National Minimum Wage and National Living Wage - who is not entitled to it.

Employer requirements for the minimum wage

If a worker is entitled to the National Minimum Wage or National Living Wage, you must pay them at least the rate they are entitled to for the hours of work that qualify. You cannot make an agreement with a worker to pay them less than the minimum wage rate.

Which minimum wage rate applies to a worker?

You need to know which minimum wage rate applies to a worker - based on their entitlement at the start of each pay reference period. The minimum wage rate that applies to a worker is the rate they are entitled to on the first day of the pay reference period. For more information about pay reference periods see National Minimum Wage and Living Wage pay reference period.

Minimum wage rate example

For example, at 20 years old, a worker is entitled to the 18 to 20 years old minimum wage rate of £8.60 per hour. From the first pay reference period starting on or after their 21st birthday, they become entitled to the National Living Wage of £11.44 per hour as this applies to workers aged 21 years old and over. If you pay them for a pay reference period ending on a Friday and their birthday is on the following Wednesday - they will be entitled to the National Living Wage rate from the Saturday after their birthday.

As the minimum wage rates are age-related, you may need to ask workers to provide proof of their age.

Minimum wage rates for agricultural workers

Minimum wage rates for agricultural workers in Northern Ireland are different from the National Minimum Wage and National Living Wage rates. These minimum wage rates for agricultural workers are set by the Agricultural Wages Board (AWB) for Northern Ireland. The Department of Agriculture, Environment and Rural Affairs (DAERA) provides further information on the agricultural rates of pay, orders and reports.

The minimum wage rates for agricultural workers in 2024-25 that took effect from 1 April 2024 are:

If, at any time, the National Minimum Wage or the National Living Wage becomes higher than the hourly rate set out above, then the minimum rate will default to the National Minimum Wage or National Living Wage, to whichever level of rate applies.

The National Living Wage is for workers aged 21 years old and above. The current rate is £11.44 per hour. This rate applies from 1 April 2024 to 31 March 2025.

National Minimum Wage

The National Minimum Wage (NMW) applies to workers aged below 21 years old and there are a number of different bands of hourly rate:

• NMW for 18-20 years old is £8.60
• NMW for 16-17 years old is £6.40
• NMW for apprentices is £6.40

For further information, see National Minimum Wage and National Living Wage rates.

Most people above compulsory school age working legally in the UK are entitled to be paid the National Minimum Wage. They must be aged 21 years old or over to get the National Living Wage.

Contracts for payments below the minimum wage are not legally binding. The worker is still entitled to the National Minimum Wage or National Living Wage.

Types of workers entitled to minimum wage

Workers are also entitled to the correct minimum wage if they are:

• part-time workers
• casual labourers
• agency workers
• workers and homeworkers paid by the number of items they make
• apprentices
• trainees, workers on probation
• disabled workers
• agricultural workers
• foreign workers
• seafarers
• offshore workers
• non-family members living in the employer's home who share in the work and leisure activities and are treated as one of the family, for example, au pairs

Workers are entitled to the minimum wage whether or not they have a written employment contract.

Examples of people not entitled to minimum wage

Some people who work in the UK are not entitled to the National Minimum Wage or the National Living Wage.

They include:

• self-employed people running their own business
• company directors
• volunteers or voluntary workers
• workers on a government employment programme
• members of the armed forces
• family members of the employer living in the employer's home
• workers younger than school leaving age (usually 16 years old)
• higher and further education students on a work placement for up to one year
• people shadowing others at work
• workers on government pre-apprenticeship schemes
• people on the following European Union (EU) programmes: Leonardo da Vinci, Erasmus+, Comenius
• people working on a Jobcentre Plus Work trial for up to 6 weeks
• share fishermen
• prisoners
• people living and working in a religious community

Employers who offer internships, sometimes referred to as work placements or work experience should check if the person is entitled to the minimum wage. See employment rights and pay for interns.

For more information see National Minimum Wage and National Living Wage - who is not entitled to it.

What counts as pay for National Minimum Wage and National Living Wage purposes varies depending on several factors - including, for example, overtime, any premium pay rates, deductions you make from payroll, or payments the worker must make to you to do their job.

Payments that don't count towards minimum wage pay

Benefits in kind such as meals, fuel, a car, or employer pension contributions do not count towards minimum wage pay. If you provide living accommodation a set amount may count towards minimum wage pay.

You must make sure you pay your workers who are entitled to at least minimum wage pay. To see whether a worker's pay is in line with the minimum wage, you must calculate it in a particular way.

Only particular elements of a worker's pay can count towards their minimum wage pay. For example, loans, pension payments, redundancy payments, and the premium element of overtime pay do not count towards minimum wage pay. Also, some deductions and payments from workers will reduce minimum wage pay. For more information, see National Minimum Wage and National Living Wage - calculating minimum wage pay.

A worker's pay for minimum wage purposes must be calculated in a particular way. The starting point is the worker's total pay in a pay reference period before income tax and National Insurance contributions are deducted. Then you need to work out which elements of pay count towards minimum wage and those elements that do not count for minimum wage purposes.

What counts as pay for minimum wage purposes?

Elements that do count towards minimum wage are:

• incentive payments - these count towards minimum wage pay if they relate solely to the performance of a worker, such as payments made as part of an incentive, sales commission, merit, or any performance pay scheme
• bonuses

For further details see what counts as minimum wage pay.

What does not count as pay for minimum wage purposes?

Elements that do not count towards minimum wage are:

• tips, gratuities, service and cover chargesloans
• overtime and shift premia
• allowances
• payments by an employer to reimburse a worker's expense
• benefits in kind eg fuel, meals, car, medical insurance, child care vouchers
• loans
• advances of wages
• pension payments
• lump sums on retirement
• redundancy payments
• rewards under staff suggestion schemes
• shares and share options

For those elements that do not count towards the minimum wage you must either not include them at all, such as loans or different pay rates for different jobs, or deduct specific premium amounts eg when paying a higher rate than the standard rate for some work such as overtime.

For further details see pay that does not count towards the minimum wage - overtime and shift rates.

Including payments that do not count as pay for the minimum wage can wrongly appear that you have paid the minimum wage when in fact you have not.

For full details see calculating the minimum wage.

Minimum wage calculator

You should use the minimum wage calculator for employers to check if you are paying the correct minimum wage or if you owe a payment from the previous year. Employers who discover they've paid a worker below the correct minimum wage must pay any arrears immediately.

If you are unsure about any aspect of minimum wage entitlement you can contact the Acas helpline on 0300 123 1100.

You are legally required to keep sufficient records to show you are complying with the minimum wage requirements. If you do not - it is a criminal offence and you could be fined.

For many employers, existing payroll and business records will be sufficient to demonstrate they are paying their workers the minimum wage and there is no need to maintain separate records specifically for minimum wage purposes. You must decide what counts as sufficient records for your business.

You must produce records for inspection if requested by your workers or an HM Revenue & Customs Compliance Officer.

Your records will be used in the event of a dispute. In civil claims the burden is on you - the employer - to prove you have paid your workers at least the minimum wage.

For further details, see the minimum wage record keeping section of enforcing the minimum wage.

The National Minimum Wage and National Living Wage can be enforced in a number of different ways, including:

• by Compliance Officers of HM Revenue & Customs (HMRC)
• by a worker making a claim in an industrial tribunal or court
• in the case of agricultural workers, through Agricultural Wages Inspectors (who can also enforce the agricultural minimum wage)

Minimum wage criminal offences

There are six criminal offences relating to the minimum wage:

• refusing or wilfully neglecting to pay the minimum wage
• failing to keep or preserve minimum wage records
• causing or allowing a materially false entry to be made in minimum wage records
• producing or furnishing records or information which are known to be materially false
• intentionally delaying or obstructing a compliance officer
• refusing or neglecting to answer questions, give information, or produce documents to a compliance officer

Employers who deliberately fail to pay the minimum wage may face a potentially unlimited fine.

Minimum wage inspections

HMRC Compliance Officers may carry out inspections of employers at any time. There is no requirement on them to provide reasons for an inspection. Officers will act in response to complaints that an employer is not paying the minimum wage, whether the complaint is by workers or others. They will also investigate where they consider there is a risk of non-payment.

Minimum wage arrears

You must pay minimum wage to workers if it is due. If you discover you have paid your workers below minimum wage rates, you must pay any arrears of minimum wage to the workers immediately. Arrears are calculated in accordance with a formula that uses current rates. HMRC Compliance Officers will issue a notice of underpayment to enforce any arrears of minimum wage they find are outstanding at the start of their investigation. They may also impose a penalty.

For further details, see calculating the minimum wage arrears section of the calculating the minimum wage.

You can get advice and guidance on the National Minimum Wage and National Living Wage by contacting the Acas Helpline. You can also make a complaint if you believe a worker is being paid under the minimum wage rate they are entitled to.

The advice is free, but you may be charged for the call depending on your phone provider and whether you use a mobile or a landline.

Minimum wage complaints

If workers believe they aren't being paid the minimum wage they can telephone the Acas Helpline or complete the online complaint form. All complaints are treated as confidential and HM Revenue & Customs will investigate where it appears that a worker or former worker may have been underpaid.

Workers who believe they have not been paid the minimum wage when it is due may also make a claim through an industrial tribunal or civil court.

In Northern Ireland, the Acas Helpline can advise callers only on matters of minimum wage and Gangmasters licencing standards.

Employment rights advice in Northern Ireland

Queries on other areas of employment rights for Northern Ireland employers should be directed to the Labour Relations Agency (LRA) Workplace Information Service on Tel 03300 555 300. The LRA Helpline is open Monday - Friday, 9am to 5pm. Contact the LRA Helpline.

As an employer, you are responsible for ensuring you pay the National Minimum Wage and National Living Wage.

5 minimum wage payment tips for employers

The following top tips will help you to understand your main responsibilities in paying the minimum wage correctly.

1. Know who should be paid the minimum wage

Most people above compulsory school age working legally in the UK are entitled to be paid at least the minimum wage. Workers are entitled to the minimum wage whether or not they have a written employment contract. See who should be paid the minimum wage?

2. Keep up-to-date with minimum wage rates

Changes to the National Minimum Wage and National Living Wage rates take place in April each year. It is your responsibility as an employer to ensure you are paying the correct rate. See current National Minimum Wage and National Living Wage rates.

3. Understand what should be included in minimum wage pay

What should be counted as minimum wage pay varies depending on several factors. For example, benefits in kind such as meals or fuel do not count towards it. See what is included in minimum wage pay?

4. Keep sufficient minimum wage records

You are legally required to keep sufficient records to show you are meeting minimum wage requirements. For many employers existing payroll and business records are appropriate. These records can be used if a dispute occurs - it is your responsibility to prove you are meeting requirements. See National Minimum Wage And National Living Wage records and reporting.

5. Be aware of what is classed as a criminal offence

Criminal offences relating to the minimum wage include refusal or wilful neglect to pay it and producing false records or information. See minimum wage enforcement and penalties.

Listed below are the minimum wage rates for UK workers for previous years from 1999 up to the current rate. This also includes the National Living Wage rates that were first introduced in April 2016.

In October 2004 a new minimum wage rate for 16 to 17 year olds was introduced.

In October 2010, a number of changes were made to the minimum wage rates. This included the introduction of an apprentice rate.

Previous rates for the National Living Wage and the National Minimum Wage

The National Living Wage was introduced in the UK in April 2016 and until 31 March 2021, employers had to pay workers aged 25 years old and over.

On 1 April 2021, the National Living Wage was extended to those aged 23 years old and above.

Since 1 April 2024, the National Living Wage was extended further to include workers aged 21 years old and above.

See the current National Minimum Wage and National Living Wage rates.