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

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.