National Minimum Wage and Salaries in Scotland

Salaries in Scotland vary according to the type of work, the sector and where the job is located. The National Minimum Wage is the minimum rate you must pay your employees. There are now 2,190 Real Living Wage employers in Scotland.

National Minimum Wage

The National Minimum Wage and National Living Wage is the minimum rate you must pay your employees in Scotland and the rest of the UK. It is a criminal offence for an employer not to pay someone the National Minimum Wage.

This rate is calculated at an hourly rate but applies to all eligible employees, even if they are not paid by the hour. This rate depends on the employee’s age and whether they are an apprentice.

The current National Living Wage rate for employees 23 and over is £8.91 per hour as of April 2021.

Real Living Wage

On 9 November 2020, the Real Living Wage was increased to £9.50 per hour in Scotland for all ages. It applies to all employees aged 18 and over and is now paid voluntarily by 2,190 employers in Scotland.

Salaries in Scotland

Salaries in Scotland vary according to the type of work, the sector and where the job is located in the country.

For example, Scottish tech startups and scaleups collectively employ 135,000 people, the third-highest in the UK after the South East and London. The strength of the sector in Scotland is also translating into high salary offers.

Edinburgh boasts some of the highest salaries for the UK tech industry. Roles requiring coding or software skills can command higher than median salaries in the Scottish capital, but so do non-technical roles with digital tech companies

Glasgow is the third most attractive city in the UK to live in when tech salary is compared to cost of living.

Source: GOV.UK

In this section

How to set up a company in Scotland

When you set up a business in Scotland, you’ll need to consider which company structure to use. It’s important you choose the right structure for your particular business.

Business tax

Scottish taxation is mostly governed by UK law and administered by HM Revenue & Customs (HMRC). But local taxes, like business rates, are controlled by the Scottish Government and administered by local authorities. Find out about tax requirements and competitive rates for your business.

Professional and legal advice

Professional advice can be invaluable when you’re setting up your business. The Institute of Chartered Accountants in Scotland and Law Society of Scotland can help advise you on tax, legal and insurance requirements.

Immigration and visas

Find information about different visa options if you want to relocate to or invest in Scotland.

If you have any questions and would like to talk with one of our advisers, we're ready to help.