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 | £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 (21+) | % 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) | ~£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
- Small employers get the Employment Allowance (£10,500/year from April 2025)
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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. Report confidentially at gov.uk/national-minimum-wage-enquiry or call 0800 917 2368
- Employment tribunal — if your employer refuses to pay or dismisses you for complaining, you can claim unlawful deduction from wages and potentially unfair dismissal
Employers found to have underpaid face:
- Arrears of all underpaid wages (going back up to 6 years)
- Financial penalty of 200% of the underpayment (up to £20,000 per worker)
- Public naming on HMRC’s published list of non-compliant employers
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.