The National Minimum Wage is changing from 1 October 2013.

The National Minimum Wage rate per hour depends on your age and whether you’re an apprentice – you must be at least school leaving age to get it.

New (hourly) rates from 1 October 2013

• 21 and over  – £6.31
• 18 – 20  – £5.03
• Under 18  – £3.72 
• Apprentice (under 19)  – £2.68

HMRC enforces the national minimum wage. If HMRC finds you have underpaid the national minimum wage it will issue a notice of underpayment. This will show the arrears you must pay to your workers and the penalty you must pay to HMRC.