Earnings

In Scotland, most workers are paid on a monthly basis, although some may be paid weekly.

Workers in the UK must be paid at least the statutory National Minimum Wage.
The rates applicable (October 2005) are:

• Main rate for workers aged 22 and over: £5.35 per hour -Increase due Oct 2008 to £5.73
• Development rate for workers aged 18-21 inclusive: £4.45 per hour -Increase due Oct 2008 to £4.77
• The development rate can also apply to workers aged 22 and over who are receiving accredited training during their first six months in a new job with a new employer.
• For 16-17-year-olds: £3.30 -Icrease due Oct 2008 to £3.53
  (Figures at 2007)

The following people do not qualify for the National Minimum Wage:

• The self-employed
• Anyone under 18
• Volunteers
• Apprentices under 19
• Apprentices under 26 who are in the first 12 months of their apprenticeship
• Students doing work as part of their undergraduate or post-graduate course
• Workers on certain training schemes
• Residents of certain religious communities
• Prisoners
• The armed forces
• Share fishermen

All workers receive an itemised statement of how much they have been paid from their employer. This includes both gross (before tax) and net (after tax) earnings, with amounts and reasons for all of the deductions.

These may include tax, social security contributions, pension contributions etc.

Some employers also offer a variety of extra benefits. Such benefits may include a company car, share options, private medical insurance and contributions towards the cost of public transport.