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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
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Entitlement to national minimum wage: apprentices - summary of entitlement

Relevant legislation

The legislation that applies to this page is as follows:

For pay reference periods commencing

* on or after 6 April 2015; National Minimum Wage Regulations 2015, regulation 5
* before 6 April 2015; National Minimum Wage Regulations 1999, regulation 13(3)

General

From 1 October 2010 all workers engaged under a contract of apprenticeship (NMWM05240), or treated as employed under a contract of apprenticeship (NMWM05235) qualify for the national minimum wage, at either;

  • the rate for apprentices (NMWM03065), payable to apprentices if they are

    • under 19 years of age (NMWM05260), or
    • aged over 19 who are in the first year of their apprenticeship (NMWM05270), or
  • the rate applicable to their age band (NMWM03010) (if they are over 19 and have completed the first year of their apprenticeship).

Prior to 1 October 2010 apprentices qualified for the national minimum wage at their respective rate (NMWM05290) except in the following circumstances:

  • From 1 October 2006 to 30 September 2010, apprentices under 19 years of age and apprentices over 19 who were in the first year of their apprenticeship did not qualify for the national minimum wage.
  • Prior to 1 October 2006, apprentices under 19 years of age and apprentices aged between 19 to 25 who were in the first year of their apprenticeship did not qualify for the national minimum wage.

For national minimum wage purposes contracts of apprenticeship are treated separately from any other contract the worker may have (or previously have had) with the same (or other) employer (NMWM05300).

An apprentice for national minimum wage purposes could never qualify for the accredited training rate (NMWM03030).