The three levels of minimum wage have increased from 1 October 2008. The rates in place from this date are £5.73 per hour for workers aged 22 years and older, a development rate of £4.77 per hour for workers aged 18-21 inclusive and £3.53 per hour for all workers under the age of 18, who are no longer of compulsory school age. HMRC is responsible for the enforcement of the national minimum wage.

HMRC will respond to complaints made about employers suspected of not paying the minimum wage, and will visit a sample of employers about whom no complaints have been made, to check that all employers meet their obligations under the National Minimum Wage Act.

From pay reference periods starting on or after 1 October 2006 the special rules for apprentices will be extended to apprentices aged over 25. This will mean that apprentices under age 19 will not qualify for the national minimum wage and apprentices over age 19 and in the first 12 months of their apprenticeship will not qualify for the national minimum wage. Full details are available from http://www.hmrc.gov.uk/nmw/index.htm