On 01 October 2014 the National Minimum Wage increases come into effect.  The adult rate (age 21 and over) will increase to £6.50 per hour.  The rate for 18 – 20 year olds will be £5.13 per hour and 16 – 17 year olds, £3.79 per hour.  This wage structure is enforced by HMRC and you will receive penalties if you do not pay your employee’s these rates of pay.