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 more than 1,800 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 25 and over is £8.72 per hour as of April 2020.

Real Living Wage

On 9 November 2020, the real Living Wage paid voluntarily by more than 1,800 employers in Scotland and almost 7,000 UK-wide (reaching over 250,000 employees) increased to £9.50 per hour in Scotland for all ages.

Salaries in Scotland

Salaries in Scotland vary according to the type of work, the sector and where the job is located in the country. In 2017, Edinburgh was the highest paid city in Scotland, with workers earning £598 per week on average.

In this section

Choosing a structure for your business

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.

Broadband, phones and IT

It’s essential your business has the right IT, phone and internet infrastructure to succeed. In Scotland, you have a wide choice of IT, phone and internet providers and services.

Business tax

Besides competitive business tax rates, Scotland offers incentives for research and development. Find out about tax requirements for your business.

Getting business insurance in Scotland

Find out about the different types of insurance you need to have for your business in Scotland.

Solicitors in Scotland

A solicitor can help guide you through the process, providing advice on everything from business structures, tax and insurance, to rules for employing staff, buying or renting property – and more.

Business acronyms

Acronyms and abbreviations are often used in Scottish businesses. Find the definitions of frequently used business terms in our glossary.

Accountants in Scotland

The Institute of Chartered Accountants in Scotland can help you make sure you set up your business correctly.

Immigration and visas

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

If you have any questions or would like to talk with one of our advisers, we are always ready to help.