All workers are legally entitled to be paid the National Minimum Wage (NMW). This includes temporary seasonal staff, who often work short term contracts in bars, hotels, shops and warehouses over the summer.

The National Minimum Wage hourly rates from 1 April 2021 are:

• £8.91 – age 23 or over (National Living Wage)
• £8.36 – age 21 to 22
• £6.56 – age 18 to 20
• £4.62 – age under 18
• £4.30 – apprentice

Employers who do not pay the NMW can be publicly ‘named and shamed’ and those who blatantly fail to comply can face criminal prosecution.

Employers can contact the Acas helpline for free help and advice or visit GOV.UK to find out more.

For help or advice, please contact the Tax Team on 0161 761 5231 or email theteam@horsfield-smith.co.uk