As announced in November, the national minimum wage and national living wage are set to increase from April 2026.
|
|
April 2025 to March 2026 |
April 2026 & Beyond |
|
21 & Over |
£12.21 |
£12.71 |
|
18 to 20 |
£10.00 |
£10.85 |
|
Under 18's |
£7.55 |
£8.00 |
|
Apprentice |
£7.55 |
£8.00 |
Although there are some exceptions to these rules and when and how much you have to pay employeese especially if they are apprentices.
An Apprentice is entitled to the apprentice rate if they are, under 19 or over 19 and on the first year of their apprenticeship. After this period they must be paid the minimum wage for their age group.
The apprenticeship rate only applies from the start of a qualifying apprenticeship (with an apprenticeship agreement and training programme). If someone works for you for two months before that begins, they must receive at least the age‑related National Minimum Wage/National Living Wage for that period.
Remember your employee must:
Be school leaving age to get the National Minimum Wage;
Aged 21 to get the National Living Wage - the minimum wage will still apply to workers aged 20 & under.
Workers who are also entitled to the correct UK minimum wage:
Part-Time Workers
Casual Labourers, (Including day labours)
Agency Workers
Workers and Homeworkers paid by number of items they make
Apprentices
Trainees, workers on probation
Disabled Workers
Agricultural Workers
Foreign Workers
Seafarers
Offshore Workers
Non-family members living in the employer's home who share in the work and leasure activities, for example au pairs.
Workers who are not entitled to the UK minimum wage.
Self-Employed People, running their own buisness
Company Directors
Volunteers
Workers on a Government employment program.
Members of the armed forced.
Family members of the employer, living in the employer's home.
Workers younger than school leaving age (usually 16)
Higher and further education students on work experience. (Up to one year)
People shadowing others at work.
Workers on Government pre-apprenticeship schemes.
People working on a Jobcentre Plus Work trial for up to 6 weeks
Share fishermen
Prisoners
People living and working in a religious community.
It is a legal requirement that workers are paid in accordance with the applicable rates.
If you need any help or advice calculating the relevant rates for your employees, please get in touch with us and we will do our best to assist you.
If you need any tax advice in Milton Keynes give a call to the team at Holmes Accountancy on 01908 315716 or contact us here.
The tax tip is provided for general guidance only; further advice should be sought, for specific issues.
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