New rates for the National Minimum Wage from 1st April 2026

According to legal requirements, the National Minimum Wage (NMW) and National Living Wage (NLW) are the minimum hourly rates that employers must pay their workers, irrespective of the size of their workforce.

Rates increase on 1 April each year. All employers must use the new NMW rates and NLW rates from the first pay period starting on or after 1 April 2026 as under.

The rates change on 1 April every year.

	21 and over	18 to 20	Under 18	Apprentice
April 2026	£12.71	£10.85	£8	£8

Apprentices

Apprentices are entitled to the apprentice rate if they’re either:

• aged under 19

• aged 19 or over and in the first year of their apprenticeship

Example

An apprentice aged 21 in the first year of their apprenticeship is entitled to a minimum hourly rate of £8.

Apprentices are entitled to the minimum wage for their age if they both:

• are aged 19 or over

• have completed the first year of their apprenticeship

Example

An apprentice aged 21 who has completed the first year of their apprenticeship is entitled to a minimum hourly rate of £12.71.

Avoid mistakes when applying the rates

NMW and NLW are more than just hourly rates — they are calculations. Many employers unintentionally underpay workers due to errors in calculating pay rates. For instance, making deductions that reduce employees’ wages below the minimum wage, or failing to compensate them for all hours worked.

If you would like further personal advice or help, please contact our team:

📞 0161 224 3510📧 info@aminandcoaccountants.co.uk 🌐 www.aminandcoaccountants.co.uk

Expert tax advice you can trust – Amin & Co Accountants, Manchester