Minimum wage rates from 1 April 2026
GOV.UK sets four hourly rates. The rates change on 1 April every year, and the 2026 rise is the one in force for the 2026 to 2027 tax year.
| Worker | From 1 April 2026 | April 2025 to March 2026 | Rise |
|---|---|---|---|
| 21 and over (National Living Wage) | £12.71 | £12.21 | 50p |
| 18 to 20 | £10.85 | £10.00 | 85p |
| Under 18 (above school leaving age) | £8.00 | £7.55 | 45p |
| Apprentice | £8.00 | £7.55 | 45p |
Source: GOV.UK National Minimum Wage and National Living Wage rates, and HMRC's Rates and thresholds for employers 2026 to 2027, read on 7 October 2026. This page is general information, not legal or tax advice.
Since 1 April 2024 the National Living Wage has applied from age 21. Workers aged 20 and under get the National Minimum Wage for their age, and workers younger than school leaving age (usually 16) aren't entitled to either.
When does the new rate start?
The new rate applies from the first pay reference period that starts on or after 1 April. HMRC's National Minimum Wage Manual says a worker is entitled to the rate in force on the first day of the pay reference period.
So a weekly-paid worker whose pay week starts on Monday 6 April 2026 moves to £12.71 that week. A monthly-paid worker whose pay month runs from the 16th stays on the old rate until 15 April and gets the new rate from 16 April. Birthdays work the same way: a worker who turns 21 moves to the National Living Wage from the first pay period that starts on or after their birthday.
Minimum wage 2026 monthly and annual pay (full time)
The rates are hourly, so the monthly figure depends on the hours. For a full-time 37.5-hour week the sum is: hourly rate × 37.5 hours × 52 weeks ÷ 12 months. At £12.71 that is £2,065.38 a month before tax, or £24,784.50 a year.
| Rate | Per week | Per month | Per year |
|---|---|---|---|
| £12.71 (21 and over) | £476.63 | £2,065.38 | £24,784.50 |
| £10.85 (18 to 20) | £406.88 | £1,763.13 | £21,157.50 |
| £8.00 (under 18, apprentice) | £300.00 | £1,300.00 | £15,600.00 |
| Rate | Per week | Per month | Per year |
|---|---|---|---|
| £12.71 (21 and over) | £508.40 | £2,203.07 | £26,436.80 |
| £10.85 (18 to 20) | £434.00 | £1,880.67 | £22,568.00 |
| £8.00 (under 18, apprentice) | £320.00 | £1,386.67 | £16,640.00 |
Monthly figures are a twelfth of the year, before tax, and pennies are rounded. A worker paid monthly must still average at least the hourly rate over each pay reference period, so a long month with more hours needs more than these figures.
After tax: on tax code 1257L with no pension, £24,784.50 a year leaves take-home pay of about £21,366.82 for 2026/27, after £2,441.00 income tax and £976.68 employee National Insurance. That is about £1,780.57 a month. The take-home pay calculator works it out for other hours and tax codes.
Who gets the apprentice rate?
GOV.UK gives the apprentice rate, £8.00 from April 2026, to apprentices who are either:
- aged under 19
- aged 19 or over and in the first year of their apprenticeship
An apprentice aged 19 or over who has completed the first year gets the minimum wage for their age. GOV.UK's own examples: an apprentice aged 21 in the first year is entitled to £8.00 an hour; once they have completed the first year, £12.71.
Does accommodation count towards the minimum wage?
Yes, and it is the only benefit that does. Food, a car or childcare vouchers don't count. From April 2026 the accommodation offset is £11.10 a day, or £77.70 a week.
- Free accommodation: add £11.10 for each day it is provided to the pay that counts.
- Charged at £11.10 a day or less: the charge has no effect.
- Charged above £11.10 a day: the amount above the offset comes off the pay that counts.
Charges include rent and things like gas, electricity, furniture and laundry. The check is done per pay period, whether the charge is taken from wages or paid by the worker afterwards.
What counts as pay for the minimum wage
A worker must be paid at least the minimum wage on average for the time worked in each pay reference period, which can be up to 31 days. GOV.UK says these must not be included as pay:
- tips, service charges and cover charges
- extra pay for working unsocial hours on a shift
- payments for the employer's own use or benefit, such as travel to work the employer paid for
- things the worker bought for the job and isn't refunded for, such as tools, uniform or safety equipment, which reduce the pay that counts
Income tax and National Insurance are not taken off first: the check uses pay before tax.
How the minimum wage shows on a payslip
There is no separate minimum wage line. The payslip shows the hours, the hourly rate and the gross pay, and GOV.UK requires the number of hours worked on the payslip if pay varies with the time worked. That is what lets a worker, or HMRC, check the rate.
| Line | Amount | What it shows |
|---|---|---|
| Basic pay, 30 hours at £12.71 | £381.30 | Hours × the hourly rate |
| Gross pay | £381.30 | Pay before deductions |
| Income Tax and National Insurance | From payroll | Worked out on gross pay |
| Net pay | From payroll | What the worker receives |
Your duties as an employer
- Pay at least the right rate for every worker's age from the first pay period starting on or after 1 April, and after each relevant birthday. Size of business makes no difference.
- Keep records that prove it, for at least 6 years: most employers use payroll records of total pay and total hours.
- If you find you have underpaid, pay the arrears immediately.
HMRC can check payment records at any time. Not paying the minimum wage, or faking records, is a criminal offence; HMRC can order arrears to be repaid with a fine, and employers can be named.
Questions
What is the minimum wage in 2026?
From 1 April 2026 it is £12.71 an hour for workers aged 21 and over, £10.85 for ages 18 to 20, £8.00 for under 18s and £8.00 for apprentices. These rates apply to pay periods starting on or after 1 April 2026.
How much did the minimum wage go up in April 2026?
The National Living Wage rose 50p, from £12.21 to £12.71. The 18 to 20 rate rose 85p to £10.85, and the under-18 and apprentice rates rose 45p to £8.00.
What is £12.71 an hour per year?
£24,784.50 a year for a 37.5-hour week over 52 weeks, or £2,065.38 a month. On a 40-hour week it is £26,436.80. On tax code 1257L, £24,784.50 leaves about £1,780.57 a month after tax and National Insurance.
When does a worker get the new rate after their birthday?
From the first pay reference period that starts on or after the birthday. The rate is set by the worker's age on the first day of the pay period, not on payday.
Who gets the apprentice rate?
Apprentices under 19, and apprentices aged 19 or over in the first year of their apprenticeship. An apprentice aged 19 or over who has finished the first year gets the minimum wage for their age.
Does accommodation count towards the minimum wage?
Yes, it is the only benefit that can. Free accommodation adds £11.10 a day from April 2026. A charge above £11.10 a day reduces the pay that counts; a charge at or below it has no effect.
Who isn't entitled to the minimum wage?
GOV.UK lists, among others, the self-employed running their own business, company directors, volunteers, family members of the employer living in the employer's home, and workers younger than school leaving age (usually 16).
Sources
- GOV.UK — National Minimum Wage and National Living Wage rates
- HMRC — Rates and thresholds for employers 2026 to 2027: National Minimum Wage
- GOV.UK — National Minimum Wage and Living Wage: accommodation
- GOV.UK — The National Minimum Wage and Living Wage
- HMRC — National Minimum Wage Manual NMWM03110: the date changes of rate apply
- GOV.UK — Payslips: employee rights
Official sources checked 13 October 2026. This guide explains how pay documents work; it is not tax or legal advice.
