As of the 1st October 2015 The Scottish Agricultural Wages Board (SAWB) increased the minimum wages for agricultural workers in Scotland.
The main changes were: 
It is important to note that there have also been changes in the minimum wages for employees who have agricultural qualifications, work with dogs and with the overtime rates.
The above changes are likely to have an impact on your business in terms of an increase in wage costs. It is therefore important that you plan ahead to ensure that your business can sustain such an increase, as well as ensuring that these increases are factored into future contracts and forecasts.
Should you have any queries on the above or would like to discuss any agricultural related accounting issues please contact Margaret Bunyan on 01324 441266 or via email at margaret.bunyan@drummondlaurie.co.uk