Minimum wage workers

From April 2026, the National Living Wage (NLW) increases by 4.1% and the National Minimum Wage (NMW) by up to 8.5%, depending on the category of the worker. There is also an accommodation offset rate. This is rising from a daily amount of £10.66 to £11.10, a 4.1% increase.

Category 2026/27 – 2025/26 Increase
NLW (21 and over) £12.71 – £12.21 – 50p (4.1%)
18-20 year-old rate £10.85 – £10.00 – 85p (8.5%)
16-17 year-old rate £8.00 – £7.55 – 45p (6.0%)
Apprentice rate* £8.00 – £7.55 – 45p (6.0%)

*Apprentices aged 19 or over, who have completed the first year of their apprenticeship, are entitled to the NLW/NMW applicable to their age group.

If your business employs workers who are paid at NLW/NMW rates, make sure you apply these wage increases properly. They will, of course, also increase the employer’s NICs for your business. If you have any questions on these rules, for instance how the increases will affect the profitability of your business or your staff hiring plans, please get in touch with the team at JRW Hogg & Thorburn.