This is for UK employers taking on a 16 or 17 year old: a Saturday job, a summer job or a first full-time role after school. It sets out the rate, when a young worker moves up to the 18 to 20 rate, the working-time limits that apply only to under-18s, and what their payslip shows for tax and National Insurance. The full table of rates for every age is in our National Minimum Wage guide.
What is the minimum wage for 16 year olds?
£8.00 an hour, the same for 16 and 17 year olds, from 1 April 2026. GOV.UK sets one under-18 rate; there is no separate rate for 16 year olds.
| Age band | April 2025 to March 2026 | From 1 April 2026 |
|---|---|---|
| Under 18 | £7.55 | £8.00 |
| 18 to 20 | £10.00 | £10.85 |
| 21 and over (National Living Wage) | £12.21 | £12.71 |
| Apprentice | £7.55 | £8.00 |
The rates change on 1 April every year. The 2027 rates haven't been published yet; we will add them when GOV.UK does.
When does a young person qualify?
Once they are over school leaving age. GOV.UK says you must be at least school leaving age to get the National Minimum Wage, so a 15 year old with a Saturday job, or a 16 year old still in compulsory schooling, isn't covered by it. GOV.UK's separate child employment rules apply instead.
- England and Wales: a young person can leave school on the last Friday in June if they will be 16 by the end of the summer holidays. In England they must then stay in part-time education or training until 18, which can sit alongside a job.
- Scotland: if they turn 16 between 1 March and 30 September, they can leave after 31 May; those born between 1 October and the end of February can leave at the start of the Christmas holidays.
- Northern Ireland: if they turn 16 between 1 September and 1 July, they can leave after 30 June.
When the rate goes up on a birthday
When a worker turns 18, the 18 to 20 rate of £10.85 applies from the start of the first pay reference period beginning on or after their birthday. A pay reference period is the period the worker is paid for: a week for weekly pay, a month for monthly pay. The same rule applies to the 1 April increase each year.
Example: a 17 year old paid weekly from Monday to Sunday turns 18 on a Wednesday. That week is still paid at £8.00; from the following Monday the minimum is £10.85.
How many hours can 16 and 17 year olds work?
No more than 8 hours a day or 40 hours a week. GOV.UK sets this limit for anyone under 18.
| Rule | Young worker |
|---|---|
| Daily and weekly limit | 8 hours a day, 40 hours a week |
| Rest break | 30 minutes if they work more than 4.5 hours, one continuous break if possible |
| Daily rest | 12 hours between working days |
| Weekly rest | 48 hours |
GOV.UK allows breaks and daily rest to be missed in certain unforeseen emergencies, with compensatory rest afterwards. Plan rotas so the limits hold on busy days too.
Tax and National Insurance on a 16 or 17 year old's pay
They go through PAYE like any employee. GOV.UK's child employment page notes that once someone reaches 16 you may need to pay them through PAYE, and National Insurance is due from age 16 once earnings pass £242 a week.
- Income tax: the 2026/27 Personal Allowance of £12,570, or £242 a week on a 1257L code, is tax-free; most part-time teen jobs stay under it.
- Employee National Insurance: 8% on weekly earnings between £242 and £967.
- Employer National Insurance: category M for under-21s, with 0% on earnings up to £50,270 a year (£967 a week) and 15% above.
- Workplace pension: automatic enrolment starts at age 22, so a 16 or 17 year old isn't auto-enrolled, though GOV.UK says people who don't meet the criteria can usually still join.
Example: a 17 year old works a full 40-hour summer week at £8.00, so £320 gross. Employee National Insurance is 8% of £78 (£320 minus £242), which is £6.24. Employer National Insurance under category M is £0. Whether any income tax is due depends on their tax code and how much they have earned so far in the tax year.
What their payslip should show
The same as any employee's: gross pay, hours worked where pay varies with time, each deduction, and net pay. For a young worker it helps to show the hourly rate and hours on the payslip, so you and they can see at a glance that pay meets the £8.00 minimum, and the NI category letter M so they know why no employer NI shows.
Where PayDocs fits
PayDocs makes payslips from your payroll figures, with hours, hourly rate, tax code, NI category letter and year-to-date totals. PayDocs works out PAYE income tax, National Insurance and supported deductions for 2026/27 pay dates. It doesn't send anything to HMRC. Previewing is free; a PDF is £3.99 per payslip once checkout opens.
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 minimum wage for 16 year olds?
£8.00 an hour from 1 April 2026, the same as for 17 year olds. It applies once the young person is over school leaving age; younger children aren't covered by the National Minimum Wage.
How many hours can 16 and 17 year olds work?
No more than 8 hours a day or 40 hours a week. They also get a 30-minute break when they work more than 4.5 hours, 12 hours' daily rest and 48 hours' weekly rest.
Do 16 year olds pay National Insurance?
Yes, once they earn more than £242 a week from one job: 8% between £242 and £967 a week. Their employer pays 0% under category M on earnings up to £50,270 a year.
When does a young worker get the 18 to 20 rate?
From the start of the first pay reference period that begins on or after their 18th birthday. From 1 April 2026 that rate is £10.85 an hour.
Do 16 year olds pay income tax?
Only above their tax-free allowance. In 2026/27 that is £12,570 a year, or £242 a week on a 1257L code, so most part-time jobs at this age pay no income tax.
Sources
- GOV.UK: National Minimum Wage and National Living Wage rates
- GOV.UK: Calculating the minimum wage, pay reference periods
- GOV.UK: School leaving age
- GOV.UK: Child employment
- GOV.UK: Maximum weekly working hours
- GOV.UK: Rest breaks at work, young workers
- GOV.UK: Rates and thresholds for employers 2026 to 2027
- GOV.UK: Income Tax rates and Personal Allowances
- GOV.UK: National Insurance
- GOV.UK: Workplace pensions, joining a workplace pension
Sources checked 8 October 2026. This article explains how pay documents work; it is not tax or legal advice.
