UK · rates from 1 April 2026
Minimum wage calculator and checker
| Rate that applies | £12.71 an hour, National Living Wage (21 and over) |
|---|---|
| Pay that counts | £360.00 |
| Average hourly pay | £12.00 |
| Minimum for these hours | £381.30 |
| Shortfall to pay | £21.30 |
Minimum wage rates for 2026
GOV.UK's rates page lists four hourly rates. The National Living Wage is the rate for workers aged 21 and over; the National Minimum Wage rates cover everyone younger, down to school leaving age. The 2026 rates apply to pay periods that start on or after 1 April 2026.
| Worker | From 1 April 2026 | 1 April 2025 to 31 March 2026 |
|---|---|---|
| 21 and over (National Living Wage) | £12.71 | £12.21 |
| 18 to 20 | £10.85 | £10.00 |
| Under 18, above school leaving age | £8.00 | £7.55 |
| Apprentice | £8.00 | £7.55 |
| Accommodation offset, a day | £11.10 | £10.66 |
Source: GOV.UK, National Minimum Wage and National Living Wage rates, and National Minimum Wage and Living Wage: accommodation, both read on 7 October 2026. The 2027 rates will be added once GOV.UK publishes them.
Worked example: pay with accommodation
This is GOV.UK's own example. Sam is 35, earns £12.90 an hour and works 40 hours a week. He is paid every 3 weeks, so his pay period holds 120 hours. His employer charges £12.50 a day for accommodation he lives in all 21 days.
- Pay for the period: 120 × £12.90 = £1,548.00.
- Accommodation charged: 21 × £12.50 = £262.50.
- Accommodation offset allowed: 21 × £11.10 = £233.10.
- Pay that counts: £1,548.00 − £262.50 + £233.10 = £1,518.60.
- Average hourly pay: £1,518.60 ÷ 120 = £12.65, below the £12.71 National Living Wage.
- Minimum for 120 hours: 120 × £12.71 = £1,525.20, so the employer owes £6.60 for the period.
His £12.90 rate is above the minimum, but the charge above the offset pulls the pay that counts below it. Enter the same figures in the checker to see the same result.
The official method, step by step
- Find the rate: the worker's age on the first day of the pay reference period sets the band, and a new band applies from the first period that starts on or after their birthday. Apprentices under 19, or in the first year of their apprenticeship, get the apprentice rate.
- Add up the hours worked in the pay reference period: the time they are paid for, such as weekly or monthly. A pay reference period is never longer than 31 days.
- Take the pay for the period that counts for the minimum wage. Leave out tips, service charges, extra pay for unsocial hours and expenses. Take off costs the worker pays for things they need for the job, such as tools or a uniform, if you don't refund them.
- Apply the accommodation offset if you provide housing: free accommodation adds £11.10 a day; a charge above £11.10 a day reduces pay by the excess; a charge at or below it has no effect.
- Divide the pay that counts by the hours. If it is below the hourly rate, the shortfall (hours × rate − pay that counts) is arrears you must pay.
What this leaves out
- Salaried hours work and the annual hours calculation (enter the hours and pay for one period instead)
- Output (piece) work, unmeasured work and travel time, which have their own rules for counting hours
- Deciding who is a worker, or whether someone is exempt (family members living in your home, volunteers, the self-employed)
- Arrears owed from earlier years (GOV.UK's minimum wage calculator for employers covers them)
- Pay periods starting after 31 March 2027, until the next rates are published
Sources: GOV.UK, National Minimum Wage and National Living Wage rates (April 2026: £12.71, £10.85, £8.00, apprentice £8.00; April 2025 to March 2026: £12.21, £10.00, £7.55, £7.55; who gets the apprentice rate); HMRC, Rates and thresholds for employers 2026 to 2027: National Minimum Wage rates from 1 April 2026; GOV.UK, National Minimum Wage and Living Wage: accommodation (offset £11.10 a day or £77.70 a week from April 2026, and how a charge affects minimum wage pay); HMRC, National Minimum Wage Manual NMWM03110: the rate in force on the first day of the pay reference period applies; GOV.UK, The National Minimum Wage and Living Wage (who is entitled, what counts towards minimum wage pay, pay reference periods up to 31 days).
Minimum wage calculator: common questions
What is the minimum wage in 2026?
From 1 April 2026 the National Living Wage is £12.71 an hour for workers aged 21 and over. The National Minimum Wage is £10.85 for ages 18 to 20 and £8.00 for under 18s, and the apprentice rate is £8.00.
Which rate applies when a worker has a birthday?
The rate in force on the first day of the pay reference period applies. A worker who turns 21 moves to the National Living Wage from the first pay period that starts on or after their birthday, not from the birthday itself.
Who gets the apprentice rate?
Apprentices aged 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.
How does accommodation affect the minimum wage?
It is the only benefit that can count. Free accommodation adds the offset, £11.10 a day from April 2026, to pay. A charge above £11.10 a day reduces pay by the difference, and a charge at or below it has no effect.
Do tips count towards the minimum wage?
No. GOV.UK lists tips, service charges and cover charges, and extra pay for working unsocial hours, as payments that must not be included when the minimum wage is calculated.
Is the minimum wage checked per hour or per pay period?
Per pay period. A worker must be paid at least the minimum wage on average for the time worked in the pay reference period, so one low-paid hour can be balanced by others in the same period.
What happens if I have underpaid?
Pay the arrears immediately. GOV.UK says HMRC can check records at any time, and underpaying employers must repay arrears and can be fined and named.
Can I make a payslip from this?
Yes. “Make the payslip with this pay” opens the payslip generator with the period's gross pay, plus any shortfall, and the pay frequency. Add the worker's tax code, and show their hours if pay varies with time worked.
Need a payslip for this pay?
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