Minimum Wages 2026/27: Check Your Legal Pay Rate

The statutory minimum wage rates below apply to pay reference periods beginning on or after 1 April 2026. GOV.UK confirms that the rate is determined by a worker’s age and whether they qualify for the apprentice rate.

These are the official GOV.UK rates for the 2026/27 minimum wage year. The National Living Wage is a legal minimum; it is different from the voluntary Living Wage rates promoted by the Living Wage Foundation.

Your rate normally changes when you enter a new age band. GOV.UK guidance says the higher rate starts from the beginning of the next pay reference period after your birthday, rather than on the birthday itself.

Apprentices aged 19 or over

An apprentice aged 19 or over receives the £8.00 apprentice rate only during the first year of their apprenticeship. Once that first year ends, they must receive the minimum wage for their age from the next applicable pay reference period.

Someone aged 22 who has completed the first apprenticeship year must therefore receive at least £12.71 an hour from the relevant pay period beginning on or after 1 April 2026, according to GOV.UK.

Workers not covered by the standard rates

GOV.UK lists limited exceptions, including genuinely self-employed people, company directors without employment contracts, volunteers and certain workers living in an employer’s family home. A label such as “freelancer”, “intern” or “casual worker” does not by itself remove minimum wage rights.

If low pay is affecting your household income, use SupportFund’s benefits calculator guidance to check whether Universal Credit or other means-tested help may be available.

Minimum wage compliance is not tested solely against the headline hourly rate on a contract. HMRC assesses minimum wage pay against the hours worked during the relevant pay reference period after accounting for payments and deductions covered by the statutory rules.

1. Identify the pay reference period. This is usually the period covered by the payslip and cannot exceed one month for minimum wage calculations, according to GOV.UK.
2. Record every working hour. Include required training, time spent travelling between work assignments and other working time recognised by GOV.UK guidance.
3. Identify minimum wage pay. Basic pay generally counts, but GOV.UK says tips, gratuities, service charges, overtime premiums and most benefits in kind do not make up minimum wage pay.
4. Review deductions and expenses. Payments for items required for the job can reduce pay for minimum wage purposes, even where the deduction appears lawful on the payslip.
5. Divide qualifying pay by counted hours. Compare the result with the statutory rate that applied to that pay period.

For example, an employer requiring a worker to buy specified clothing or tools may reduce the worker’s minimum wage pay through that cost. Keep receipts, rotas, clocking records, contracts and payslips because they can establish both hours and work-related expenses.

Practical check: unpaid opening duties, security searches, handovers, compulsory online training or closing tasks may count as working time. Record the date and duration rather than relying on memory.

Employer-provided accommodation is the only benefit in kind that can count towards minimum wage pay. GOV.UK sets the accommodation offset at no more than £11.10 a day from 1 April 2026, whether the accommodation is provided free or the employer charges for it.

If an employer charges more than the official offset, the excess reduces minimum wage pay. Separate charges for utilities, laundry or furniture may also affect the calculation depending on how they are arranged.

Tips cannot repair a shortfall

GOV.UK states that tips, gratuities and service charges do not count towards National Minimum Wage or National Living Wage pay. Employers must pay the statutory rate before tips are considered.

Salary sacrifice can reduce minimum wage pay

HMRC guidance explains that salary given up under a salary sacrifice arrangement does not count as minimum wage pay. An arrangement for benefits such as childcare, a bicycle or pension contributions must not take applicable minimum wage pay below the legal floor.

A reduced take-home payment can quickly create pressure elsewhere. SupportFund’s household budget-planning guidance can help map essential bills, while emergency support information explains where to look when wages do not cover immediate needs.

Start by writing to the employer or payroll team with the pay period, hours worked, deductions and statutory rate you believe applies. Ask for the calculation, correction of future pay and repayment of any arrears.

If the issue is not resolved, GOV.UK says workers can complain to HMRC about minimum wage underpayment. Complaints can be made confidentially, and HMRC can investigate records, issue arrears notices and apply statutory enforcement measures.

• Download and retain payslips, rotas and timesheets.
• Keep messages showing compulsory training, early starts or late finishes.
• List uniform, equipment and other required work expenses.
• Contact Acas for free workplace-rights guidance.
• Check the strict time limits before bringing an Employment Tribunal claim.

GOV.UK states that employers must not dismiss or subject eligible workers to a detriment for asserting minimum wage rights. Do not delay seeking advice, because the route used to recover wages can have different procedural deadlines.