From Tuesday, 1 October 2013 the national minimum wage makes its annual increases.
The new rates will be:
- 21 years and over, increases from £6.19 to £6.31;
- 18 – 20 years, increases from £4.98 to £5.03;
- 16 – 17 years, increases from £3.68 to £3.72;
- Apprentice rate (under 19 or in the first year of apprenticeship) rises from £2.65 to £2.68;
- Accommodation offset increases from £4.82 to £4.91 per day.
The accommodation offset rules apply where the accommodation is provided in connection with the workers contract and allows the employer to apply the offset rate towards minimum wage. For example if an employee is in receipt of accommodation and works 5 hours per day the employer can pay them £5.33 giving them £26.65 for the day which is below the minimum wage, however if you add the offset rate of £4.91 the rate of pay becomes £31.56 thus reaching the national minimum wage.
If you have any questions regarding the minimum wage or any other employment matter please contact our employment team.