NEARLY one in five Scots earns less than the living wage, a new report today warns.

Unions denounced the figures as shocking and warned low-paid workers face tough choices on everyday items such as heating.

Experts believe it takes wages of £7.20 an hour – or £8.30 an hour in London – to have a decent standard of living. The national minimum wage is £6.19 an hour.

Across the UK, those in the hospitality industry were the worst affected, with 90% of bar staff earning below the living wage along with 85% of waiters and waitresses.

The report by accountants KPMG found Northern Ireland has the highest proportion at 24%, followed by Wales at 23%. In Scotland that figure was 18% while the lowest proportion was in London and the south east England, both at 16%.

TUC general secretary designate Frances O'Grady said: "It is shocking that in this day and age one in five workers is still earning less than is needed to maintain a decent standard of living.

"The living wage is not a luxury and means low-paid workers don't have to make tough choices over whether they can afford the everyday things most of us take for granted, such as their fuel bill or a winter coat for their children."

Marianne Fallon, of KPMG, said: "This research really lays bare the extent of the problem of low pay in Britain. Times are difficult for many people, but of course those on the lowest pay are suffering the most."

The research looked at the hours and salaries of around 190,000 people.