© 2003-17 All Rights Reserved By A Mitra & Co.

+44 (0)1923 212 687
Home About Us Services What's New Contact Site Map
New National Minimum Wage and National Living Wage rates October 2016
                                     October  2016                     April 2017
Workers aged 25 and over      £7.20                                 £7.50
Workers aged 21 to 24          £6.95 per hour                     £7.05
Workers aged 18-20             £5.55 per hour                     £5.60
Workers aged under 18         £4.00 per Hour                    £4.05
Apprentice  -                         £3.40 per hour                     £3.50
Accommodation offset -        £6.00 per day                      £6.40
                                          (£42.00 per week)                £44.80
All workers in the UK over school leaving age are entitled to be paid at least the national minimum wage .

The National Minimum Wage is worked out at an hourly rate, but it applies to all eligible workers even if they’re not paid by the hour.This means that however someone gets paid, they still need to work out their equivalent hourly rate to see if they’re getting the minimum wage.
This rate is for apprentices aged 16 to 18 and those aged 19 or over who are in their first year. All other apprentices are entitled to the National Minimum Wage for their age. 
The minimum wage applies to:

all workers over school leaving age (last Friday in June of the school year they turn 16)

Overseas workers even if they are only in the UK for a short time 

Agency workers and homeworkers paid by the number of items they make

Part - time workers, Casual labourers, Trainees, Workers on probation

Disabled workers

 Seafarers, Offshore workers, agricultural workers  
It does not apply to:

the genuinely self-employed, office holders, directors (unless they have an employment contract) 

school children below school leaving age  

family members of the employer living in the employer’s home

non-family members living in the employer’s home who share in the work and leisure activities, are treated as one of the family and aren’t charged for meals or accommodation, eg au pairs

higher and further education students on a work placement up to 1 year


workers on government pre-apprenticeships schemes

people on the following European Union programmes: Leonardo da Vinci, Youth in Action, Erasmus, Comenius

people working on a Jobcentre Plus Work trial for 6 weeks

Workers on  the armed forces 

share fishermen

prisoners working under prison rules

people living and working in a religious community
The accommodation offset rate
If you provide your employees  with accommodation, then you can count some of its value towards National Minimum Wage (NMW) pay. This is called the accommodation offset. You cannot count more than the accommodation offset rate which is in force at any given time.