Factcard
National Minimum Wage
The new NLW/NMW rates apply to the first pay reference period starting on or after 1 April 2026.
Rates from 1 April
| Item | From 1 April 2025 | From 1 April 2026 |
|---|---|---|
| Aged 21+ (National Living Wage) | £12.21 | £12.71 |
| Aged 18–20 | £10.00 | £10.85 |
| Aged 16–17 | £7.55 | £8.00 |
| Apprentices (under 19 or year 1) | £7.55 | £8.00 |
| Accommodation offset – daily | £10.66 | £11.10 |
| Accommodation offset – weekly | £74.62 | £77.70 |
What this means: NMW underpayment is one of HMRC's top enforcement priorities. Watch for salary sacrifice, uniform deductions and unpaid working time pushing effective rates below the threshold.
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