National Minimum Wage (NMW), Making Tax Digital and Compulsory pensions.
Changes have been made since 2018.
Up until March 2019 NMW for 18 to 20 year olds was £5.90. As of the 1st of April 2026 for 18 to 20 year olds will be £10.85, an increase over 7 years of £4.95 per hour.
The increase for apprentices has gone up from £3.70 per hour to £8 per hour from 2019 to April 2026.
For those 21 and over from 1st of April 2026 NMW will go up to £12.71, as of March 2019 the NWM for those 25 and over was £7.83.
Employer’s National Insurance (NI) contributions from April 2025, raising the rate from 13.8% to 15% and lowering the Secondary Threshold (where employers start paying) from £9,100 to £5,000 annually, though the Employment Allowance increased to £10,500 to help small businesses offset these costs, as announced in the 2024 Autumn Budget.
Below is a quote from the government website regarding the new changes from April 2026 regarding Making Tax Digital.
“Making Tax Digital for Income Tax starts in April 2026 for sole traders and landlords with qualifying income over £50,000.
· Making Tax Digital for Income Tax goes live on 6 April 2026 – supporting the government’s Plan for Change to deliver economic growth”
UK compulsory workplace pensions (Automatic Enrolment) began in October 2012, phased in by employer size, with all eligible employees now included by 2018, making it mandatory for most workers to save for retirement, though they can opt-out. The system, stemming from the Pensions Act 2008, was a response to declining pension saving, gradually increasing contribution rates until reaching the full 8% (3% employer, 5% employee) by April 2019.
National Minimum Wage and National Living Wage rates
The hourly rate for the minimum wage depends on your age and whether you’re an apprentice.
This page is also available in Welsh (Cymraeg).
You must be at least:
· school leaving age to get the National Minimum Wage
· aged 21 to get the National Living Wage - the minimum wage will still apply for workers aged 20 and under
Current rates
The rates change on 1 April every year.
21 and over
18 to 20
Under 18
Apprentice
April 2025
£12.21
£10
£7.55
£7.55
April 2026
£12.71
£10.85
£8
£8
Apprentices
Apprentices are entitled to the apprentice rate if they’re either:
· aged under 19
· aged 19 or over and in the first year of their apprenticeship
Example
An apprentice aged 21 in the first year of their apprenticeship is entitled to a minimum hourly rate of £7.55.
Apprentices are entitled to the minimum wage for their age if they both:
· are aged 19 or over
· have completed the first year of their apprenticeship
Example
An apprentice aged 21 who has completed the first year of their apprenticeship is entitled to a minimum hourly rate of £12.21.
Previous rates
The following rates were for the National Living Wage and the National Minimum Wage from April 2018.
Rates from 1 April 2024
From 1 April 2024 the National Living Wage has been for those aged 21 and over.
21 and over
18 to 20
Under 18
Apprentice
April 2024
£11.44
£8.60
£6.40
£6.40
Rates between 1 April 2021 and 31 March 2024
Between 1 April 2021 and 31 March 2024 the National Living Wage was for those aged 23 and over.
23 and over
21 to 22
18 to 20
Under 18
Apprentice
April 2023 to March 2024
£10.42
£10.18
£7.49
£5.28
£5.28
April 2022 to March 2023
£9.50
£9.18
£6.83
£4.81
£4.81
April 2021 to March 2022
£8.91
£8.36
£6.56
£4.62
£4.30
Rates before 1 April 2021
Before 1 April 2021 the National Living Wage was for those aged 25 and over.
25 and over
21 to 24
18 to 20
Under 18
Apprentice
April 2020 to March 2021
£8.72
£8.20
£6.45
£4.55
£4.15
April 2019 to March 2020
£8.21
£7.70
£6.15
£4.35
£3.90
April 2018 to March 2019
£7.83
£7.38
£5.90
£4.20
£3.70
Not Out but not really much about
16th January 2026
The month January has usually been an exceptionally quiet month for relief work, a good time to be on holiday as many of the Chefs seem to do, heading off in the winter to Thailand or Spain, not a bad idea at all.
There have been a couple of relief jobs in but there are upwards of 40 chefs marked available on the relief database so your chances are quite slim of getting work on relief so please do consider other options.
This will change as time moves on through late winter into spring and then into the summer when there will be far more relief jobs than relief chefs available.
There have been times in the last ten years when very good relief chefs well known to CIS with a 100% track record for completion along with excellent feedback via references and finish forms, have been kept in work all year round. That is not currently the case and pitching up and staying the course is not enough, we do actually expect a high quality of work and effort to go with the premium rates for CIS relief work.
Permanent jobs have also been fairly quiet, there are currently just less than 30 permanent and seasonal jobs on the CIS website which compares with 25 this time last year but there were 55 at this time of the year in 2020 before lockdown.
Times do change as all football managers know, poor results can often result in change, although not many chefs will be able to smile quite as much as Amorin at Man United when he was given the heave ho with some huge settlement.
Closer to home in Aberdeen, despite a fantastic cup win for the Dons in 2025 Jimmy Thelin after a blistering start had a pretty shitty track record in the league and off he went to spend more time with his family after a year and a half commuting from Sweden.
The last year I have been to see Nottingham Forrest take on the might Man City in Manchester, further down to Nottingham to watch Everton score in the last minute to win one nil. A long treck.
Carlisle is a bit closer to Moffat and a great atmosphere and some superb football is played, and often my neighbour Dave will drive us to Lockerbie and get the train to Carlisle, a quick mile walk and sometimes a pint of John Smiths for less than a fiver in the Jimmy Glass stand..what is not to like?
So back in Aberdeen I felt that I should pop along to Pittodrie for the first time since the late 1970’s when the Dons played Spurs complete with Ossie Ardiles and Ricky Villa, 1978 World Cup Winners with Argentina.
I went online and bought a ticket and on the day got the free bus down from Maidencraig with a little apprehension, not much. It took me a while to find where my ticket was for one of the stands, The Merkland Stand.
I was pointed down the front where my seat was and noticed lots of young men with black jackets and balaclavas. I walked in asking them politely to move with my green Superdry jacket and coloured bonnet, there were a few large flag poles which I carefully moved before taking my seat in amongst the lively fans.
The game started and they all stood up and started singing. I thought it best to do likewise, albeit making a decision at half time to head up the back, grab a pie and take the walk back to Union Street for a quick pint in the relative calm of Wetherspoons.
Out and About 9th January 2026
We have 17 relief chefs out working that we are charging for.
Relief is quieter and the work that is coming in will be given as priority the chefs who have worked all season and who are known to us.
You can still register though please email CV’s to jojo@chefsinscotland.co.uk
Ian has permanent positions available if you would like to find out more please email ian@chefsinscotland.co.uk
We would love to hear where your best placement(s) have been and if you would like to share any photos
Here are some of the chefs we currently have out
Ionel Rizea and Rory Gaughan are at Angus Hotel
Stuart Maccoll and Thomas Scott are finishing this weekend at Loch Fyne Oyster
Colin Thomson, Stuart Jackson and Michael Njororge are all finishing at Stonefield Castle
Jamie Macdairmid is finishing up at Knipoch Hotel
Frances Dunlop got excellent feed back from Strathaven Golf Club
Scott Maciejewskie is at Boat Inn Aboyne
Graeme Allan is at Fife Arms, Turriff
Thanks once again for all your hard work and continued support :)
Chef Recruitment into 2026
For the first two months of 2026, we expect it to be a very very strong employers’ market for recruiting chefs.
The availability of both permanent and relief chefs will be pretty good.
What sort of wages to pay to recruit permanent chefs?
Head Chef we suggest rates from £18 to £25 per hour for usually a 40 hour week with accommodation available at no charge to the chef if needed.
Sous Chef we advise on paying anything from £16 to £22 per hour, again with accommodation if needed.
Chef de parties can be anything from £15 up to £18 per hour.
Commis chefs would suggest the national minimum wage at £7.55 up to £12.71 for 21 years and older from April 2026. This varies according to age.
There are several ways that you can recruit chefs via CIS.
Johanna Watson is the Relief Chef Manager.
Ian Godfrey is the Permanent Chef recruitment Consultant.
Both can offer to place adverts also or you can post directly on our website.
I can also help with permanent recruitment, although due to personal choice, this is done via email and messenger, no phones.
You can email michael@chefsinscotland.co.uk for a quote, help and direction or phone Jojo and Ian on 01683 222830 and 01330 476782 respectively.
It is a regular occurrence for there to be news of a hotel or restaurant or café shutting down, yesterday it was The View in Aviemore.
According to the Strathspey & Badenoch Herald, the café has gone into liquidation with Begbies Traynor, taking over dealing with what remains.
Begbies Traynor, despite sounding like a lost shoe from Trainspotting, are a leading business recovery, financial advisory and property services consultancy.
The twelve employees were given one day’s notice and will have issues regarding pay, holiday pay, and pensions.
Meanwhile, in Yorkshire, the Punch Bowl Inn in Burton has been bought over by a community group, who have raised £298,000 towards purchasing and keeping it open.
It does seem quite possible to raise large amounts of money for Hospitality projects, from the private sector of from public monies via grants.
Some of these ventures do meet with success and reasonable longevity such as The Old School Hub and Café, not so far from here, at Eskdalemuir.
What was a primary school, which shut it’s doors to pupils in 2004, has now been open again and trading for over a decade and providing several great amenities to the 250 plus locals who stay in the valley, a shop, a café, a music venue and gallery. This is a charitable organisation.
With increasing costs, which are well documented, for many businesses in Scottish Hospitality, there will no doubt me many more companies shutting down, either with or without good notice, in the coming year.
Committees, who may have people on board, who come from a strong background in accessing private and public money, can be a viably different approach to what are often sole traders or limited companies in the private sector.
Good luck to the twelve employees who have lost their jobs a week shy of Christmas and hopefully they will not be long in finding their next paths in 2026.
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