National Minimum Wage and National Living Wage rates from April 2026, and the mistakes that cause underpayment
The current hourly rates for every age band and apprentices, how they compare with last year, and the everyday payroll practices, from uniforms to unpaid training time, that push small employers below the legal minimum without realising.
Published 22 October 2026 · 3 min read
Checked against official guidance on 22 October 2026. This post reflects GOV.UK: National Minimum Wage and National Living Wage rates. Guidance changes, so check the linked pages for the current version. This is information, not legal advice.
The rates from April 2026
These are the hourly minimums from April 2026, with last year's rate for comparison:
- Age 21 and over (National Living Wage): £12.71, up from £12.21.
- Age 18 to 20: £10.85, up from £10.00.
- Under 18: £8.00, up from £7.55.
- Apprentice rate: £8.00, up from £7.55.
The apprentice rate applies to apprentices under 19, and to apprentices aged 19 or over in the first year of their apprenticeship. After the first year, an apprentice aged 19 or over must be paid at least the rate for their age.
For a full-time worker aged 21 or over on 37.5 hours a week, £12.71 an hour is about £24,785 a year.
It is an average over the pay reference period
The minimum wage is checked over each pay reference period, usually a week or a month. Total pay that counts, divided by the hours that count as work in that period, must be at least the rate. That is why underpayment can happen even when the hourly rate on the contract looks fine.
The common ways employers underpay without meaning to
- Deductions for things the worker needs for the job, such as uniforms, tools or training courses, that take pay below the minimum in that period.
- Unpaid time that counts as work: mandatory training, team briefings, handovers, security checks, or travel between appointments for care workers.
- Annualised salaries where some months involve many more hours than others, so the hourly figure drops below the minimum in busy months.
- Moving a worker to a higher age band on their birthday and forgetting to change their rate from the next pay period.
- Paying the apprentice rate after the apprentice's first year ends, when they are 19 or over.
- Counting tips or service charges towards the minimum. They do not count.
The cost of getting it wrong
HMRC enforces the minimum wage. Underpaid employers must repay arrears at current rates, can be fined, and can be publicly named. For sponsors there is an extra risk: section C1.53 of the sponsor guidance requires you to comply with the National Minimum Wage and other employment law, and HMRC pay data is checked as part of sponsor compliance.
Note that Skilled Worker salary thresholds are much higher than the minimum wage, so for sponsored workers the immigration rules, not the minimum wage, usually set the floor.
A quick self-check
- List every worker's age, rate and date of birth. Who changes age band in the next 12 months?
- For salaried staff, divide monthly pay by the actual hours worked in your busiest month. Is it at least the rate for their age?
- List every deduction or payment workers make for job-related items. Does any of them take pay below the minimum?
- Is any compulsory time unpaid?
How Zetta HR helps
Zetta HR keeps each person's start date, contract hours and documents in one place, records timesheets and clock-ins for hourly staff, and exports a payroll CSV for your payroll provider. For sponsored workers, the pay reconciliation compares what was paid with the Certificate salary.
Zetta HR does not calculate minimum wage compliance for you. Check your payroll against the GOV.UK rates.
Sources
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