I have received plenty of emails in regards to Instructors ‘employing’ casual staff on their books. For those Fitness Professionals be aware of the following minimum rates of pay.
The adult rate of the National Minimum Wage (NMW) increases to £6.08 (£5.93) an hour from 1 October 2011. This is payable to those age 21 and over.
The rate for those aged 18 to 20 increases to £4.98 (£4.92) and for 16 and 17 year olds to £3.68 (£3.64) an hour.
The apprentice rate, for apprentices under 19 or 19 or over and in the first year of their apprenticeship, increases to £2.60 (£2.50) and hour.
Updated guidance available on the Business Link website includes specific situations such as those engaged on work experience or internships and their entitlement to the NMW. The guidance also includes a new worker checklist for employers and case study examples.
When a worker is entitled to the minimum wage, they should be paid it.
HMRC are able to charge penalties to those employers found to be in breach of the NMW rules.
For more information on Accountancy and Tax issues, please visit:www.fitnessindustryaccountants.com where you will find plenty of FREE resources and reports.