This is for small UK employers taking on an apprentice. Our guide to the National Minimum Wage lists every rate for 2026; this post covers the apprentice conditions: who can be paid the apprentice rate, the exact point the age rate takes over, which hours count, and the National Insurance break for apprentices under 25.
Who qualifies for the apprentice rate?
An apprentice qualifies if they are under 19, or 19 or over and in the first year of their apprenticeship (GOV.UK). Age alone decides it for anyone under 19; for everyone else it is the first year that matters.
| Apprentice | First year | After the first year |
|---|---|---|
| Aged 16 or 17 | £8.00 (apprentice rate) | £8.00 (apprentice rate) |
| Aged 18 | £8.00 (apprentice rate) | £8.00 until their 19th birthday, then £10.85 |
| Aged 19 or 20 | £8.00 (apprentice rate) | £10.85 |
| Aged 21 or over | £8.00 (apprentice rate) | £12.71 |
GOV.UK's own example: an apprentice aged 21 in the first year is entitled to at least £8.00 an hour; once they have completed the first year, at least £12.71.
When does the age rate apply?
From the first day both conditions are met: the apprentice is 19 or over and the first year of the apprenticeship has ended. Whichever comes later is the date to change their pay.
- Starts at 18, turns 19 six months in: stays on the apprentice rate until the first anniversary of the start date, then moves to £10.85.
- Starts at 17, turns 19 in the second year: moves to £10.85 on their 19th birthday, because the first year is already over.
- Starts at 24: £8.00 for the first year, then £12.71 from the first anniversary.
- Turns 21 later on: moves from £10.85 to £12.71 on the 21st birthday, like any other worker.
Rates change on 1 April each year. Put the start date and date of birth in your payroll diary so the change isn't missed; an underpayment is owed back to the worker.
Which hours do you have to pay?
All of them, including training. GOV.UK says apprentices must be paid for their normal working hours, for training that is part of the apprenticeship, and for study towards English and maths qualifications that are part of it. At least 20% of normal working hours must be spent on training.
Example: a 30-hour week with 6 hours at college is 30 paid hours, not 24. At the £8.00 apprentice rate that is at least £240.00 for the week. Overtime hours are working hours too, so they must be paid at least the minimum wage.
Holiday and other rights
Apprentices get the same employment rights as other employees. GOV.UK's apprentice page says they get at least 20 days' paid holiday a year plus bank holidays, which matches the 5.6-week statutory minimum for a five-day week in England and Wales. Holiday is paid at their normal rate, so an apprentice moving to the age rate gets holiday pay at the new rate from then on.
National Insurance for apprentices under 25
For an apprentice under 25, use National Insurance category letter H. The apprentice pays employee National Insurance as normal (8% above £12,570 a year in 2026/27), but the employer pays nothing on their earnings up to £50,270 a year (£4,189 a month), the apprentice upper secondary threshold. Above that, the usual 15% applies.
An apprentice on £8.00 an hour for 30 hours a week earns £12,480 a year, under the £12,570 primary threshold, so in a typical case neither side pays National Insurance and there is no income tax on a 1257L code.
Common mistakes with apprentice pay
- Leaving an apprentice aged 19 or over on £8.00 after the first anniversary of their start date.
- Paying only for days on site and not for college or training days.
- Counting the apprentice rate as available for any trainee: it applies to apprentices, not to other new starters on probation or in training.
- Forgetting the 1 April rate change, when every band, including the apprentice rate, can rise.
- Using category letter A instead of H for an apprentice under 25, which charges employer National Insurance that isn't due.
What the apprentice's payslip should show
- Hours worked in the period, including training hours, and the hourly rate, so the minimum wage can be checked line by line.
- Gross pay, income tax and National Insurance (category H for under-25s), and the net pay.
- Year-to-date totals, so the rate change at 19 or at the end of the first year is easy to see.
The free minimum wage calculator checks pay for apprentices and each age band against the April 2026 rates and shows any shortfall.
Where PayDocs fits
PayDocs makes payslips from your payroll figures, with hours and the hourly rate on each earnings line. PayDocs works out PAYE income tax, National Insurance and supported deductions for 2026/27 pay dates. Every line stays editable, so the National Insurance letter and amounts match what your payroll reported. You preview free and pay per payslip.
This is general information about UK rules for the 2026/27 tax year, as published on 8 October 2026. It is not tax or legal advice.
Questions
What is the apprentice minimum wage in 2026?
£8.00 an hour from 1 April 2026, for apprentices aged under 19 and apprentices aged 19 or over in the first year of their apprenticeship.
When does the age rate apply?
Once the apprentice is 19 or over and has completed the first year of the apprenticeship. From then on they must get at least £10.85 an hour at 19 or 20, or £12.71 at 21 and over.
Do apprentices get paid for college days?
Yes. Training that is part of the apprenticeship, at least 20% of normal working hours, is paid time, as is study for English and maths qualifications in the apprenticeship.
Do employers pay National Insurance for apprentices?
Not on earnings up to £50,270 a year for apprentices under 25, using category letter H. The apprentice still pays employee National Insurance above £12,570 a year.
Is the apprentice rate the same as the under-18 rate?
In 2026/27 both are £8.00 an hour, but the rules differ: the under-18 rate depends on age only, while the apprentice rate also covers apprentices of any age in their first year.
Sources
- GOV.UK: National Minimum Wage and National Living Wage rates
- GOV.UK: Become an apprentice, pay and conditions
- GOV.UK: Rates and thresholds for employers 2026 to 2027
Sources checked 8 October 2026. This article explains how pay documents work; it is not tax or legal advice.
