Overview
The legal minimum depends on age and apprenticeship status. From 1 April 2026 the National Living Wage for workers aged 21 and over is £12.71 an hour. The 18 to 20 rate is £10.85, and the under-18 and qualifying apprentice rates are £8.00.
Who this applies to
Employers and workers in the UK, subject to the detailed eligibility rules.
Key points
- Include working time and relevant deductions when testing pay.
- Salaried workers still need an hourly-equivalent check.
- The apprentice rate only applies in defined circumstances.
- Keep records that demonstrate compliance.
Important dates and deadlines
Rates normally change each 1 April. Employers should apply the correct rate from the first pay reference period beginning on or after the change where the rules require it.
Practical checklist
- Record date of birth and apprenticeship status.
- Identify all working time.
- Review salary sacrifice and deductions.
- Update payroll rates promptly.
- Recheck after birthdays and apprenticeship anniversaries.
Frequently asked questions
Does a salary automatically satisfy minimum wage?
No. The pay must be tested against eligible working hours and the detailed rules.
Is the apprentice rate available to every apprentice?
No. Age and year of apprenticeship matter.
How Accountants4All can help
Support matched to your circumstances
Accountants4All can help configure payroll rates and identify cases that need a detailed minimum-wage review.
Official sources and further reading
This page is general guidance and does not create an adviser/client relationship. Tax rules and official guidance can change. Use the official sources above and obtain advice based on your circumstances.
Read the full tax disclaimer