The National Minimum Wage
National minimum wage 2026 rates took effect on 1 April 2026, not 6 April. The minimum wage has never followed the tax year, and that five day gap is where payroll errors start.
Updated 13 September 2026
National minimum wage rates 2026 #
Four national minimum wage levels, set by law and identical across the whole United Kingdom. National minimum wage 2026 UK wide means these four figures and nothing else. The national minimum wage of UK employment is a single scheme: there is one national minimum wage UK 2026 figure per band, whoever the employer is and wherever they are.
| Band | From 1 April 2026 | Previous | Rise |
|---|---|---|---|
| 21 and over (National Living Wage) | £12.71 | £12.21 | 4.1% |
| 18 to 20 | £10.85 | £10.00 | 8.5% |
| Under 18 | £8.00 | £7.55 | 6.0% |
| Apprentice | £8.00 | £7.55 | 6.0% |
The national minimum wage april 2026 rise, or the national minimum wage increase 2026 as it is more often searched, was 4.1% on the top band, but 8.5% for 18 to 20 year olds, continuing the policy of narrowing the gap between that band and the adult rate. For comparison, national minimum wage uk 2025 rates, and the national minimum wage increase 2025 that produced them, are in the previous column above.
What the minimum wage is per year #
The rates are hourly, but national minimum wage annual salary and national minimum wage yearly salary are asked far more often than the hourly figure. There is no official annual number, because entitlement is per hour worked, so the table below simply multiplies out a full-time year.
| Band | Hourly | 35 hours a week | 37.5 hours a week | 40 hours a week |
|---|---|---|---|---|
| 21 and over (National Living Wage) | £12.71 | £23,132 | £24,785 | £26,437 |
| 18 to 20 | £10.85 | £19,747 | £21,158 | £22,568 |
| Under 18 | £8.00 | £14,560 | £15,600 | £16,640 |
| Apprentice | £8.00 | £14,560 | £15,600 | £16,640 |
Treat these as illustrations rather than entitlements. National minimum wage per year depends entirely on hours actually worked, and a salaried contract is only compliant if the salary divided by the hours genuinely worked clears the hourly rate in every pay period.
Minimum wage and living wage are the same law #
The national living wage meaning causes more confusion than any other part of this, because three different things share the name.
| What it is | Compulsory? | |
|---|---|---|
| National Minimum Wage | The legal minimum for workers under 21 | Yes |
| National Living Wage | The top band of the same law, for 21 and over | Yes |
| Real Living Wage | A voluntary rate set by a campaign group, higher, with a separate London figure | No |
The apprentice rate, and when it stops applying #
The national minimum wage apprentice rate of £8.00 is the most commonly misapplied figure in the whole scheme, because it expires without anyone telling you.
National minimum wage for apprentices applies if the apprentice is under 19, or is in the first year of the apprenticeship at any age. Once an apprentice aged 19 or over finishes their first year, they move to the normal rate for their age immediately.
A 20 year old starting an apprenticeship is on £8.00 for twelve months, and £10.85 on the first day of month thirteen. Missing that date creates arrears.
What counts as working time #
Which band applies is set by age, so national minimum wage over 21 means the National Living Wage, national minimum wage over 25 has been the same as over 21 since the threshold dropped, and national minimum wage under 18 is the lowest band.
The rate is per hour worked, and more counts as working than employers expect:
- Training time, including time at a college as part of the job
- Travel between assignments, though not the commute from home to a permanent workplace
- Time on call at the workplace, where the worker must be available
- Time spent opening up, cashing up or handing over outside rostered hours
Deductions matter too. Money taken from pay for uniforms, tools or equipment needed for the job reduces the hourly rate for minimum wage purposes, and can push a compliant wage below the minimum. That is one of the most common causes of accidental underpayment.
National minimum wage exceptions #
Some people are outside the scheme entirely:
- Genuinely self-employed people running their own business
- Company directors with no employment contract
- Volunteers and voluntary workers
- Family members living in the employer household and sharing in the work
- Members of the armed forces
- Students on a work placement of up to one year as part of a UK course
The first two carry the most risk. A worker labelled self-employed who is really an employee is entitled to the minimum wage regardless of the label, and the tests are the same ones set out in IR35. A sole director with no employment contract is outside the scheme, which is why the director salary question is answered by tax thresholds rather than by the minimum wage.
Enforcement, and what underpaying costs #
HMRC enforces the minimum wage directly. A worker does not have to bring a claim for HMRC to act, and an HMRC minimum wage investigation can start from a complaint, a referral, or targeting of a sector.
Most cases HMRC publishes are not deliberate. They are unpaid training time, deductions for uniforms, apprentices left on the apprentice rate too long, and salaried staff whose hours crept up until their effective hourly rate fell below the minimum.
Getting it right in payroll #
Three checks catch nearly all of it:
- Diarise 1 April, separately from the 6 April tax year changes
- Diarise each apprentice's first anniversary, and each worker's 18th and 21st birthday
- Divide actual pay by actual hours for salaried staff each period, rather than assuming a salary above the threshold stays above it
Two related entitlements sit alongside the rate: the holiday pay calculator works out statutory leave and what it pays, and the redundancy pay calculator handles the statutory figure if a role goes.
The rest of the employer duties, from registering for PAYE through to what has to be reported each payday, are in payroll for small business, and the pension side is in the auto enrolment calculator.
Common questions #
What is the National Minimum Wage in 2026?
From 1 April 2026 it is £12.71 an hour for workers aged 21 and over, £10.85 for 18 to 20 year olds, and £8.00 for under 18s and apprentices.
What is the difference between minimum wage and living wage?
The National Living Wage is the top band of the National Minimum Wage, paid to workers aged 21 and over. Both are legal minimums. The separate "real Living Wage" is a voluntary rate set by a campaign group and is not enforceable.
When does the minimum wage go up?
On 1 April every year. It does not follow the tax year, so the rise lands five days before the tax year starts on 6 April, and a pay period spanning 1 April is split between the old and new rates.
What is the apprentice minimum wage?
£8.00 an hour. It applies to apprentices under 19, and to apprentices of any age in the first year of their apprenticeship. After the first year, an apprentice aged 19 or over gets the normal rate for their age.
Is the minimum wage different in Scotland or London?
No. The National Minimum Wage is a single UK-wide rate set by law, identical in Scotland, Wales, Northern Ireland and every English region including London. The London Living Wage is a separate voluntary rate, not a legal one.
Who does not get the minimum wage?
The genuinely self-employed, company directors without an employment contract, volunteers, members of the armed forces, and students on a placement of up to a year as part of a UK course. Family members living in the employer household and sharing in the work are also outside it.
What happens if an employer underpays?
HMRC can require arrears to be paid at current rates, issue a penalty of up to 200% of the underpayment, and name the employer publicly. The National Minimum Wage is enforced by HMRC rather than by the worker having to sue.
Does the minimum wage apply to zero hours contracts?
Yes. It applies to hours actually worked regardless of contract type, and that includes time spent training, travelling between assignments, and waiting where the worker must be available.