Whether you are an employer or an employee then you should be aware that the National Minimum Wage increases from 1st October 2013 for all classes of employees. The current and future rates are as follows:
| Employee | Current | From 1st October 2013 |
| Apprentice | £2.65 | £2.68 |
| Under 18 | £3.68 | £3.72 |
| Age 18 – 20 | £4.98 | £5.03 |
| Age 21 and Above | £6.19 | £6.31 |
This legislation is policed by the tax office.
If you are an employee and think that you may not have received the correct amount of pay then there is a calculator available at https://www.gov.uk/am-i-getting-minimum-wage where you can check if your pay meets the legislation.
If you are an employer and think that you may have failed to pay the correct amount then you should be aware that the RTI reports may bring this to the attention of the tax office. In any event, you should ensure that you correct the position as soon as possible.
In either of the above circumstances then we would be pleased to advise you. Please contact us via our website.