Agricultural Wages in Scotland ‘A Guide for Workers and Employers’ was initially produced in 1996 to assist both employers and employees understand the new rules following the simplification of the Agricultural Wages (Scotland) Order (No. 44) 1996. 25 years on and these are still being produced by the Scottish Agricultural Wages Board (SAWB).

From 1st April 2021 rates and other important changes made through the Agricultural Wages (Scotland) Order (No. 68) 2021 took effect and one of the main changes was the increase in the minimum hourly rate to £8.91 for all employees. It is important to note that there has also been an increase to the dog allowance, additional sum payable to workers with appropriate qualifications and hourly overtime rate.

More on the changes can be found here

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 matter please contact Margaret Bunyan on 01324 441266 or via email Margaret Bunyan