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Payroll Guide

National Minimum Wage rates from April 2026

The new rates, who they apply to, and the payroll mistakes that most often cause underpayments.

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The April 2026 rates

The new rates apply from the first pay period starting on or after 1 April 2026, according to GOV.UK:

CategoryFrom April 2026Increase
National Living Wage (21 and over)£12.71+50p (4.1%)
18 to 20 year old rate£10.85+85p (8.5%)
16 to 17 year old rate£8.00+45p (6.0%)
Apprentice rate£8.00+45p (6.0%)
Accommodation offset (daily)£11.10+44p (4.1%)

Apprentices

The apprentice rate applies to apprentices under 19, and to those 19 or over in the first year of their apprenticeship. After that first year, an apprentice aged 21 or over must be paid at least £12.71. Missing that anniversary is one of the most common underpayments we see, especially in nurseries.

Common minimum wage mistakes

  • Not increasing pay when an employee has a birthday that moves them into a higher age band
  • Unpaid working time, such as travel between appointments, training, or opening and closing up
  • Deductions for uniforms or equipment that take pay below the minimum
  • Salaried staff whose actual hours push their average hourly rate below the minimum
  • Applying the new rate from 1 April instead of the first pay period starting on or after 1 April, or vice versa

Minimum wage compliance is especially important in the care sector, where travel time and sleep-ins add complexity.

Common Questions

Frequently asked questions

What is the National Living Wage from April 2026?

£12.71 an hour for workers aged 21 and over.

What is the apprentice minimum wage in 2026?

£8.00 an hour for apprentices under 19, or aged 19 or over in the first year of their apprenticeship.

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