UK Minimum Wage Calculator 2026

👑 April 2026 New minimum wage rates now in effect. Updated from 1 April 2026.

21+ NLW £12.71 ↑ 18–20 £10.85 ↑ U18 £8.00 ↑ Apprentice £8.00 ↑

Quick Summary: 2026/27 Minimum Wage Rates

Rates apply from 1 April 2026 across England, Scotland, Wales and Northern Ireland.

National Living Wage (21+)

£12.71

per hour • £26,437/year (40hr week)

Age 18–20

£10.85

per hour • £22,568/year (40hr week)

Under 18

£8.00

per hour • £16,640/year (40hr week)

Apprentice Rate

£8.00

Year 1. After year 1 age-band rate applies.

National Minimum Wage Rates 2026/27

Official hourly rates for all age bands from 1 April 2026.

Age Band	Rate per Hour	Annual (40hr week)	Monthly (gross)	vs 2025/26	% Increase
National Living Wage (21+) NLW	£12.71	£26,437	£2,203	From £12.21	+4.1%
18–20 years old	£10.85	£22,568	£1,881	From £10.00	+8.5%
Under 18 (school leaving age+)	£8.00	£16,640	£1,387	From £7.55	+6.0%
Apprentice rate See note	£8.00	£16,640	£1,387	From £7.55	+6.0%

Annual salary: hourly rate × 40 hours × 52 weeks. The apprentice rate applies to apprentices under 19, or aged 19+ in their first year. After year 1, apprentices aged 19+ receive the standard rate for their age band.

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What counts as pay for minimum wage purposes?

Pay for NMW purposes includes basic pay, performance bonuses, and most cash payments. It does NOT include overtime premiums above basic rate, tips paid directly to workers, benefits in kind (except accommodation), or premium rates for unsocial hours.

Monthly Take-Home Pay at Minimum Wage (2026/27)

Estimated net pay based on 40-hour week, tax code 1257L, 2026/27 NI rates. Use our calculator for a personalised figure.

Worker	Gross Salary	Income Tax	Employee NI	Net Monthly Pay	Net Annual Pay
NLW worker (21+)	£26,437	£2,773	£1,109	£1,880	£22,555
Age 18–20 worker	£22,568	£2,000	£800	£1,647	£19,768
Under 18 / Apprentice	£16,640	£814	£326	£1,292	£15,500

Based on tax code 1257L (personal allowance £12,570), 20% basic rate income tax, Employee NI 8% on £12,570–£50,270. No student loan or pension deductions. Use our Minimum Wage Take-Home Calculator for a personalised figure.

Real Pay Examples at Minimum Wage

What minimum wage workers take home in 2026/27 based on 40 hours per week.

National Living Wage — Age 21+

£12.71/hr

Gross annual salary£26,437

Gross monthly£2,203

Income Tax (annual)£2,773

Employee NI (annual)£1,109

Net monthly take-home£1,880

Net annual take-home£22,555

Minimum Wage — Age 18–20

£10.85/hr

Gross annual salary£22,568

Gross monthly£1,881

Income Tax (annual)£2,000

Employee NI (annual)£800

Net monthly take-home£1,647

Net annual take-home£19,768

Apprentice / Under 18

£8.00/hr

Gross annual salary£16,640

Gross monthly£1,387

Income Tax (annual)£814

Employee NI (annual)£326

Net monthly take-home£1,292

Net annual take-home£15,500

Accommodation Offset & Special Rules

Special circumstances that affect minimum wage calculations.

🏠 Accommodation Offset 2026/27

Maximum daily offset£10.64

Maximum weekly offset£74.48

If employer charges moreExcess counts against NMW

If accommodation is freeOffset adds to pay

📋 Who is NOT entitled to NMW?

Genuine self-employedNot entitled

Company directors (no contract)Not entitled

Voluntary workers (charities)Not entitled

Family members (in family home)Not entitled

📄 NI Contributions 2026/27

Below £12,570/yr0%

£12,570 – £50,270/yr8%

Above £50,270/yr2%

Employer NI (above £5,000)15%

📉 Living Wage Foundation Rate

UK Living Wage (voluntary)£12.60/hr

London Living Wage (voluntary)£13.85/hr

Set byLiving Wage Foundation

Legal requirement?No (voluntary)

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Salary Sacrifice & Minimum Wage

If you participate in a salary sacrifice scheme (e.g. cycle to work, childcare vouchers), your post-sacrifice pay must still be at least the National Minimum Wage. Employers cannot use salary sacrifice to take workers below minimum wage.

Important Dates & Deadlines

Key dates for minimum wage rates and employer compliance.

1 April 2025

Previous rates applied. NLW was £12.21/hr, Age 18-20 was £10.00/hr.

November 2025

Government announced new rates following Low Pay Commission recommendations.

1 April 2026 — NOW LIVE

New rates in force. NLW £12.71/hr (21+), 18–20 £10.85/hr, Under 18 £8.00/hr.

6 April 2026

2026/27 tax year begins. Personal allowance remains £12,570.

Autumn 2026

Low Pay Commission expected to recommend 2027/28 rates.

1 April 2027

Next scheduled minimum wage increase. Rates TBC.

Frequently Asked Questions

Common questions about UK minimum wage rules and rights.

What is the National Living Wage for 2026/27?

The National Living Wage for 2026/27 is £12.71 per hour for workers aged 21 and over. Workers aged 18–20 receive £10.85/hr, and under 18s and apprentices receive £8.00/hr. These rates apply from 1 April 2026. Working 40 hours a week at NLW equals approximately £26,437 per year before tax.

Can my employer pay less than the minimum wage?

No. It is illegal for employers to pay workers below the National Minimum Wage. HMRC enforces compliance and can fine employers up to 200% of underpayment, plus require back payment of all money owed. Workers can report violations confidentially to HMRC on 0300 123 1100.

Am I entitled to minimum wage as an apprentice?

Yes. Apprentices must be paid at least £8.00 per hour in 2026/27. The apprentice rate applies to apprentices under 19, and to apprentices aged 19+ in the first year of their apprenticeship. Once an apprentice aged 19+ completes their first year, they receive the standard age-band rate.

Do zero hours contract workers get minimum wage?

Yes. Workers on zero hours contracts are entitled to minimum wage for every hour worked. Employers cannot pay below minimum wage regardless of contract type. Zero hours workers also have rights to holiday pay and may qualify as workers with additional protections.

What are my holiday pay rights?

You are entitled to 5.6 weeks paid holiday per year (28 days for full-time workers). Holiday pay must reflect your average pay including regular overtime and commission. It cannot fall below minimum wage. Part-time and irregular-hours workers accrue holiday proportionally (12.07% of hours worked).

How do I report a minimum wage violation?

You can report underpayment to HMRC via gov.uk/minimum-wage-underentitled, by phone on 0300 123 1100 (Mon–Fri 8am–6pm), or contact ACAS at acas.org.uk for free impartial advice. Reports can be made anonymously. HMRC will investigate and employers face fines up to 200% of underpayment.

When do minimum wage rates next change?

The current 2026/27 rates apply from 1 April 2026. The Low Pay Commission is expected to make recommendations for 2027/28 rates in autumn 2026, with any new rates taking effect from 1 April 2027.

Is minimum wage different in Scotland and Northern Ireland?

No. The National Minimum Wage and National Living Wage are set by the UK Government and apply equally across England, Scotland, Wales and Northern Ireland. The Living Wage Foundation sets a higher voluntary rate (£12.60/hr UK, £13.85/hr London) which some employers pay voluntarily — this has no legal force.