Incomes

National Minimum Wage April 2026 — New Rates Explained

The new National Minimum Wage and National Living Wage rates from April 2026, who they apply to, and what the changes mean for workers and employers.

The National Minimum Wage and National Living Wage rates increase every April. Here are the new rates from April 2026 and what they mean for your pay.

New Rates from April 2026

Age group Rate from April 2026 Rate in 2025/26 Increase
21 and over (National Living Wage) £12.50/hour £12.21/hour +29p (+2.4%)
18–20 £10.40/hour £10.00/hour +40p (+4.0%)
Under 18 £7.75/hour £7.55/hour +20p (+2.6%)
Apprentice £7.75/hour £7.55/hour +20p (+2.6%)

The apprentice rate applies to apprentices under 19, or apprentices aged 19 and over in the first year of their apprenticeship.

What This Means in Annual Earnings

Age group Hourly rate Weekly (37.5 hours) Monthly Annual (full-time)
21+ (NLW) £12.50 £468.75 £2,031 £24,375
18–20 £10.40 £390.00 £1,690 £20,280
Under 18 £7.75 £290.63 £1,259 £15,113
Apprentice £7.75 £290.63 £1,259 £15,113

National Living Wage vs National Minimum Wage vs Real Living Wage

Wage type Set by Rate (from April 2026) Who it applies to Legal status
National Living Wage (NLW) Government (Low Pay Commission advice) £12.50/hour Workers 21+ Legally required
National Minimum Wage (NMW) Government £7.75–£10.40 (by age) Workers 16–20, apprentices Legally required
Real Living Wage Living Wage Foundation ~£12.60 (UK) / ~£13.85 (London) Voluntary — accredited employers Not legally required

The Real Living Wage is higher than the NLW and is calculated based on the actual cost of living. Around 14,000+ UK employers are accredited Real Living Wage employers.

Impact on Your Take-Home Pay (21+ Full-Time)

Deduction 2025/26 (£12.21/hr) 2026/27 (£12.50/hr)
Gross annual £23,810 £24,375
Income tax ~£2,248 ~£2,361
National Insurance ~£1,349 ~£1,417
Net annual (approx.) ~£20,213 ~£20,597
Net monthly (approx.) ~£1,684 ~£1,716
Monthly increase ~£32

Based on standard tax code 1257L, 37.5-hour week, and 2026/27 NI thresholds.

Who Must Be Paid Minimum Wage

Worker type Entitled to NMW/NLW?
Full-time employees Yes
Part-time employees Yes
Agency workers Yes
Zero-hours contract workers Yes
Casual workers Yes
Piece workers (paid per item) Yes — must average at least NMW per hour
Interns (doing work) Yes — if doing work normally done by an employee
Work experience (under 1 year, part of education) Exempt
Volunteers (genuinely voluntary) Exempt
Self-employed (genuinely) Exempt
Company directors Exempt (if not also a worker)
Members of the armed forces Exempt
Family members in family business May be exempt
Live-in au pairs Exempt

What Counts as Working Time for NMW

Counts as working time Does not count
Hours at workplace doing your job Lunch breaks (if not working)
Waiting to be given work (on premises) Travel between home and work
Training (required by employer) Industrial action
Travel between work locations during shift Rest breaks where you are free to leave
On-call at workplace On-call at home (unless called in)
Time spent putting on required uniform/PPE

What to Do If You’re Not Being Paid Minimum Wage

Step Action
1 Check your payslip — calculate hourly rate from gross pay ÷ hours worked
2 Raise with your employer informally first
3 If unresolved, raise a formal grievance
4 Report to HMRC (pay and work rights helpline: 0300 123 1100)
5 Seek advice from ACAS (0300 123 1100) or Citizens Advice

HMRC can investigate employers and issue penalty notices for underpayment. Employers can be fined up to 200% of the arrears owed (minimum £100, maximum £20,000 per worker). They are also publicly named.

Accommodation Offset

If your employer provides accommodation as part of your job, they can offset a set amount against the minimum wage.

Tax year Daily offset limit Weekly offset limit
2026/27 £10.66 per day £74.62 per week

The accommodation offset is the only deduction or benefit-in-kind that can count towards meeting the minimum wage. Other deductions (uniform costs, tools, etc.) that reduce pay below NMW are not permitted.

Effect on Benefits

A minimum wage increase affects income-related benefits:

Benefit Impact
Universal Credit Higher earnings → lower UC payment (55p taper)
Working Tax Credit Higher earnings may reduce entitlement
Housing Benefit Higher earnings may reduce entitlement
Council Tax Reduction Higher earnings may reduce entitlement

For every extra £1 earned, Universal Credit reduces by 55p — so you keep 45p of each extra pound (before tax and NI).

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