Rate band worked out from date of birth at the start of each pay period: 21 and over
(National Living Wage), 18 to 20, under 18 and apprentice

For UK employers & bookkeepers
Is everyone on your payroll paid at least the legal minimum for their age? Birthdays at 18 and 21, the end of an apprentice's first year and each April's rate rise all change the answer, and underpaying by mistake still means arrears at today's rate and possible HMRC penalties.

Screens from the included example file. All names and figures are fictional.
The list
(National Living Wage), 18 to 20, under 18 and apprentice

The apprentice rate applies under 19, or aged 19+ in the first year of the apprenticeship; after that the age rate is used

(from 1 April 2026: £12.71, £10.85, £8.00, £8.00), plus the 1 April 2027 rates announced on 28/10/2026. Add future years as a row on the Rates tab

Take off pay that does not count (premiums, tips, expenses) and deductions for your own benefit; accommodation handled with the daily offset (£11.10 from April 2026)
OK, Close to the line (your % margin) or Underpaid, with the shortfall and arrears at today's rate (the HMRC method)
Workers turning 18 or 21, or leaving the apprentice rate, within your chosen number of days
A pay period for an unknown worker, a name used twice, a period ending before it starts and a Rates tab out of order
Compare
| Feature | Paper or notes | A blank spreadsheet | This calculator |
|---|---|---|---|
| Apprentice rule built in | ✗No | ~ If you build it | ✓ Built in |
| April 2024, 2025 and 2026 rates included | ✗No | ~ If you build it | ✓ Built in |
| Pay that counts | ✗No | ~ If you build it | ✓ Built in |
| Status for each period | ✗No | ~ If you build it | ✓ Built in |
| Rate rise warnings | ✗No | ~ If you build it | ✓ Built in |
| Cost | Free, plus your time | Free, plus your time | £10.99 once |
What's inside

Is it right for you?
How it works
Your business name, the as-of date and the warning margin on Settings (about 1 minute)
Name, payroll number, date of birth and apprenticeship start date if any
Enter hours, gross pay and anything that does not count, then read the Dashboard and fix anything flagged

The offer
£10.99one-off · no subscription
Price includes VAT where applicable — calculated at checkout. Secure checkout by Payhip.
14-day money-back guaranteeIf the template doesn't work for you, email info@phkmedia.co.uk within 14 days of purchase and we'll refund you in full — no hoops.
Digital download, nothing is posted. This checker is a checking aid, not legal or payroll advice. Terms & licence.
If the template doesn't work for you, email info@phkmedia.co.uk within 14 days of purchase and we'll refund you in full — no hoops.
Full policy in our Terms.
FAQ
Yes. Tick Apprentice and enter the start date; the rate changes automatically after the first year once they are 19 or over.
Yes. The 1 April 2027 rates are already on the Rates tab; add later years as a new row. Older pay periods keep their own rates. Free updates are sent when the rates change.
You're covered by our 14-day money-back guarantee. If the template doesn't work for you, email info@phkmedia.co.uk within 14 days of purchase and we'll refund you in full — no hoops.
This is a digital product. Nothing physical will be shipped. Your download link appears straight after checkout and is also emailed to you.
Yes. Message us at info@phkmedia.co.uk and we'll help you set it up.