National Minimum Wage and Living Wage rates (2026/27)
By NetPayFinder team · Updated 5 October 2026 · Figures for the 2026/27 tax year, computed from official rates
National Living Wage and Minimum Wage rates for 2026/27 by age, what they come to as a full-time salary, and the take-home pay after tax and NI.
The National Minimum Wage and National Living Wage set the lowest hourly pay most workers in the UK can legally receive. The rates go up each April and depend on your age and whether you’re an apprentice. This guide sets out the current rates, what they mean as a yearly salary, and how much you take home.
Current minimum wage rates
These rates apply from the date shown in the table. The previous year’s rates are included for comparison, with the yearly pay for a 37.5-hour week and the monthly take-home pay after tax and National Insurance:
| Rate | Per hour | Previous year | A year at 37.5 hours | Take-home a month |
|---|---|---|---|---|
| National Living Wage (21 and over) | £12.71 | £12.21 | £24,785 | £1,780.37 |
| Aged 18 to 20 | £10.85 | £10.00 | £21,158 | £1,562.75 |
| Under 18 | £8.00 | £7.55 | £15,600 | £1,229.30 |
| Apprentice | £8.00 | £7.55 | £15,600 | £1,229.30 |
The National Living Wage for workers aged 21 and over has risen from £12.21 to £12.71 an hour, an increase of 4.1%. Our guide to what’s changed this tax year covers the other April changes. You can check the official rates on GOV.UK’s National Minimum Wage and National Living Wage rates page.
What the National Living Wage means as a salary
Working 37.5 hours a week for 52 weeks a year at the National Living Wage comes to £24,785 a year. After income tax and National Insurance, with no pension or student loan, that’s £21,364 a year, or £1,780.37 a month.
Part-time work at the same rate is pro rata. Twenty hours a week comes to £13,218 a year, or about £1,086.40 a month after deductions. Our guide to pro-rata pay explains how part-time salaries are worked out, and the hourly pay pages show take-home pay for each hourly rate.
How the rates are set
The rates are set by the government each year, based on recommendations from the Low Pay Commission, an independent body of employer, worker and academic representatives. The commission looks at wage growth, the economy and the effect of earlier increases on jobs. The government usually announces the new rates in the autumn, and they take effect the following April, which gives employers time to update their payroll.
Who is entitled to the minimum wage
Almost all workers are entitled to the minimum wage, including part-time, casual, agency and temporary workers, and people on zero-hours contracts. The rate you’re entitled to depends on your age and whether you’re an apprentice. Your employer must pay the new rate from the start of your first full pay period after your birthday takes you into a higher band, or after the rates change in April.
Some people aren’t entitled, including the genuinely self-employed, company directors without an employment contract, volunteers, and some students on placements that are part of their course.
Apprentices
The apprentice rate applies if you’re under 19, or if you’re 19 or over and in the first year of your apprenticeship. After that, you’re entitled to the rate for your age. Many employers pay apprentices more than the minimum.
What counts towards the minimum wage
Minimum wage is checked over each pay period. Your average hourly pay for the period must be at least the minimum rate for the hours you worked. When checking:
- basic pay, bonuses and commission count;
- tips and service charges don’t count;
- premiums for overtime or shift work only count at the basic rate;
- some deductions and payments can take you below the minimum, such as charges for uniforms or tools you must buy for work.
Salary sacrifice can’t take your cash pay below the minimum wage. Our guide to salary sacrifice explains this limit.
Salaried workers and the minimum wage
The minimum wage applies to salaried workers too. If you’re paid an annual salary, your employer must make sure your pay works out at least the minimum hourly rate for the hours you actually work, including any regular unpaid overtime. If you often work longer than your contracted hours, your effective hourly rate can fall below the minimum even though your salary looks comfortably above it. Keep a record of your hours if this applies to you.
Tax and National Insurance on minimum wage pay
The minimum wage is set before tax. You pay income tax and National Insurance on it in the usual way. Someone working full-time at the National Living Wage earns above the Personal Allowance of £12,570, so they pay some basic-rate tax, and above the National Insurance primary threshold. Our guide to how income tax works explains the bands.
If you work fewer hours, you may earn below the tax and NI thresholds and pay nothing. If you have more than one job, each employer works out National Insurance separately.
Checking you’re paid correctly
Your payslip must show the hours you’re paid for if your pay varies with your hours. To check your pay:
- Divide your gross pay for the period by the hours you worked.
- Compare the result with the rate for your age in the table above.
- Remember to take off anything that doesn’t count, such as tips.
If you think you’re underpaid, speak to your employer first. You can also contact Acas for free, confidential advice, or complain to HMRC, which enforces the minimum wage. GOV.UK explains how to report an employer who isn’t paying the minimum wage. Employers must pay back arrears at current rates, and can be fined and named.
Planning around a pay rise
When the rates rise in April, your take-home pay rises too, but by less than the gross increase because of tax and NI. The pay rise calculator shows how much of an increase you keep. If you’re comparing a part-time role at a higher hourly rate with a full-time role, use the pro-rata salary calculator. To work out the hourly rate you need for a monthly take-home target, try the reverse salary calculator.