From 1 April 2026 the National Living Wage is £12.71 an hour for workers aged 21 and over. The rate is £10.85 for 18 to 20 year olds, and £8.00 for under-18s and apprentices. Apprentices get the apprentice rate if they are under 19, or 19 or over and in the first year of their apprenticeship.
1. Find the rate. Use the worker’s age and whether they are an apprentice on the pay date.
2. Work out pay per hour. Divide the pay for the pay reference period by the hours worked in it. Use pay before tax.
3. Compare. If pay per hour is below the rate, the shortfall is the rate × hours, less what was paid.
Worked example. A 22-year-old is paid £1,200 for 100 hours in November 2026: £12.00 an hour. The National Living Wage is £12.71, so pay is 71p an hour short: £71.00 for the period.
Frequently asked questions
What is the minimum wage from April 2026?
£12.71 an hour aged 21 and over (National Living Wage), £10.85 aged 18 to 20, £8.00 under 18, and £8.00 for apprentices.
Who gets the apprentice rate?
Apprentices under 19, or aged 19 or over in the first year of their apprenticeship. After that they get the rate for their age.
What will the minimum wage be from April 2027?
The government has announced £13.21 for 21 and over, £11.27 for 18 to 20, and £8.31 for under 18s and apprentices from 1 April 2027. These were announced at Budget 2026 and still need to be set in regulations.
Does tax come off before checking?
No. Check pay before tax and National Insurance. Some deductions and payments, such as for uniform or accommodation over a limit, can take pay below the minimum.
What happens if an employer underpays?
They must pay any arrears to the worker immediately. If HMRC finds underpayment, it can send a notice for the arrears plus a fine.
Read next
- GuideMinimum wage rates from April 2026
- CalculatorStatutory Sick Pay (SSP) Calculator 2026/27
- CalculatorUK Holiday Pay Calculator (12.07%)
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Sources
- National Minimum Wage and National Living Wage rates – GOV.UK
- The National Minimum Wage and Living Wage – GOV.UK
- Apprentice pay – GOV.UK
UK-wide statutory minimum rates. Real Living Wage (voluntary) rates are different.
General guidance, not legal or tax advice. Last checked 4 November 2026 against the sources above.