The National Living Wage from April 2027 has not yet been confirmed. Current (2026/27) rates and provisional context for April 2027 are below.
Last reviewed: September 2026. The April 2027 National Living Wage will be announced following the Low Pay Commission’s autumn 2026 recommendation (the LPC’s provisional estimate, published ahead of its final recommendation, is £13.18/hour). This page will be updated when the rate is confirmed.
National Minimum Wage and Living Wage Rates — Current (2026/27) and Provisional April 2027
| Age group | Hourly rate (2026/27, confirmed) | Provisional estimate for April 2027 |
|---|---|---|
| 21 and over (NLW) | £12.71 | ~£13.18 (LPC estimate, range £13.02–£13.34) — not yet confirmed |
| 18–20 | £10.85 | Not yet confirmed |
| 16–17 | £8.00 | Not yet confirmed |
| Apprentices (under 19, or 19+ in first year) | £8.00 | Not yet confirmed |
April 2027 rates will be confirmed by the government following the Low Pay Commission’s autumn 2026 recommendation. This table will be updated once confirmed — do not treat the provisional estimate as a guaranteed rate.
NLW Rate History
| Year | NLW rate | % increase |
|---|---|---|
| April 2021 | £8.91 | — |
| April 2022 | £9.50 | +6.6% |
| April 2023 | £10.42 | +9.7% |
| April 2024 | £11.44 | +9.8% |
| April 2025 | £12.21 | +6.7% |
| April 2026 | £12.71 | +4.1% |
| April 2027 | ~£13.18 (provisional estimate, not yet confirmed) | ~+3.7% (estimated) |
Full-Time Annual Earnings at the NLW
(Using the confirmed 2026/27 rate of £12.71/hour as reference)
| Hours/week | Weekly (£12.71) | Annual | NMW for 18-20 (£10.85/hr) |
|---|---|---|---|
| 20 hrs | £254.20 | £13,218 | £11,284 |
| 30 hrs | £381.30 | £19,828 | £16,926 |
| 37.5 hrs | £476.63 | £24,785 | £21,158 |
| 40 hrs | £508.40 | £26,437 | £22,568 |
Tax and NI on National Living Wage
At the NLW rate for a full-time worker (37.5 hrs, ~£24,785/year — 2026/27, confirmed):
| Amount | |
|---|---|
| Annual earnings | ~£24,785 |
| Income tax (20% on earnings above £12,570, England, Wales and Northern Ireland) | ~£2,443 |
| Employee NI (8% on earnings above £12,570) | ~£977 |
| Take-home pay (approx.) | ~£21,365 |
Actual 2027/28 figures depend on the confirmed April 2027 NLW rate and any NI threshold changes — the £13.18/hour figure above is a provisional LPC estimate, not a confirmed rate.
Employer NI Implications
From April 2025, the employer NI threshold was reduced to £5,000 (from £9,100), and the employer NI rate increased to 15%. For minimum wage workers:
- A full-time employee at NLW costs the employer NI on all earnings above £5,000
- Eligible employers can claim the Employment Allowance, which cuts their employer NI bill by up to £10,500 a year
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Enforcing Your Right to the National Living Wage
If you believe you are being paid below the NLW:
- Check your payslip carefully — ensure your actual hourly rate (gross pay ÷ contracted hours) is at or above the NLW for your age group
- Raise it with your employer first — if the underpayment is genuine, many employers correct it quickly when notified
- Report to HMRC: HMRC enforces NLW and can investigate underpayments. Complain at gov.uk/pay-and-work-rights (minimum wage complaints go to HMRC), or call the confidential Acas helpline on 0300 123 1100
- Employment tribunal: if your employer refuses to pay or dismisses you for complaining, you can claim the money you are owed at an employment tribunal, and complain of unfair dismissal if you were dismissed because of the dispute
Employers found to have underpaid face:
- Arrears of all underpaid wages (going back up to 6 years)
- Financial penalty of up to 200% of the underpayment (up to £20,000 per worker), halved if paid within 14 days
- Possible public naming on a government list of employers who break minimum wage law (only if arrears are over £500)
Tipped workers should note that employers cannot use customer tips or service charges to make up the NLW — the minimum wage must be met from the employer’s own payment.