National Minimum Wage 2026

National Minimum Wage 2025 

Employment Allowance and National Insurance contributions changes from April 2025 

Agricultural Wages in Scotland

The Agricultural Wages (Scotland) new order came into effect on 1 April 2025, bringing in new minimum pay rates and updated employment conditions for agricultural workers in Scotland.

While this order applies directly to Scottish employers, it is also pertinent for businesses based in and around Cumbria particularly if:

• Your business employs workers who also work seasonally in Scotland.
• Share labour with Scottish contractors or agencies.
• Operate across the border or have supply chain connections with Scottish farms.

The new order includes:

Revised Minimum Wage Rates
Updated hourly rates based on age and experience levels.

Overtime Pay Rules
Adjustments to how and when overtime must be paid.

Holiday and Sick Pay
Clarifications on entitlement to paid holidays and sick leave.

Accommodation and Benefits
Updated guidance on deductions for housing and other in-kind provisions.

Our payroll specialists work closely with agricultural businesses across Scotland and the North of England, offering expert support every step of the way and by teaming up with our agricultural accountants, we provide in-depth advice and guidance to cover all aspects of your business.

With our combined experience, we offer a straightforward, joined-up approach to payroll, tax planning, farm management and financial forecasting to ensure you get the support you need to keep your business growing from strength to strength.

Our team can help you:

• Review your payroll setup for compliance
• Keep your payroll accurate, efficient, and aligned with current legislation.
• Manage workers with hours or contracts split between England and Scotland.
• Advise on seasonal labour rules, holiday pay and overtime.

Whether you are reviewing your current payroll setup or need support navigating the latest changes, our team of experts are here to help.