United Kingdom Minimum Wage 2026/27: Pay Rules

The legal rate depends on your age and whether you qualify for the apprentice rate. GOV.UK confirms that the following rates apply to pay reference periods beginning on or after 1 April 2026.

These are the statutory GOV.UK rates for the 2026/27 minimum wage year. They apply across England, Scotland, Wales and Northern Ireland; there is no separate statutory minimum wage set by each UK nation.

The government’s National Living Wage is a legal minimum. It should not be confused with the voluntary Living Wage rates promoted by the Living Wage Foundation.

Your minimum wage band usually changes from the first pay reference period beginning on or after the relevant birthday, rather than necessarily increasing on the birthday itself. GOV.UK defines a pay reference period as the period for which a worker is paid, subject to a maximum of one month for minimum wage calculations.

Apprentices do not all receive the apprentice rate

Under GOV.UK rules, the £8.00 apprentice rate from 1 April 2026 applies only if the apprentice is under 19 or is aged 19 or over and in the first year of an apprenticeship. An apprentice aged 19 or over who has completed that first year must receive the applicable age-based rate.

• A 17-year-old qualifying apprentice can receive at least £8.00 an hour.
• A 20-year-old in the first year of a qualifying apprenticeship can receive at least £8.00 an hour.
• A 20-year-old who has completed the first apprenticeship year must receive at least £10.85 an hour.
• An apprentice aged 21 or over who has completed the first year must receive at least £12.71 an hour.

Minimum wage compliance is not decided only by dividing a payslip’s headline salary by contracted hours. Employers must use the statutory calculation for the worker’s type of work and include all time treated as working time under minimum wage legislation.

Time that may need to be counted

• Required training undertaken as part of the job.
• Time spent opening, closing, cleaning or completing mandatory security checks.
• Travel between work assignments, although ordinary home-to-work commuting is generally excluded.
• Time when a worker must remain at or near the workplace and is treated as working under the applicable rules.

Tips, gratuities and service charges do not count towards minimum wage pay under GOV.UK rules, even where they are distributed through payroll. An employer must pay the statutory minimum before tips are added.

Deductions and work-related costs

Deductions or payments connected with the job can reduce pay for minimum wage purposes. Examples can include compulsory uniforms, required tools or money paid back to the employer for work-related items.

Employer-provided accommodation is treated differently. GOV.UK sets the accommodation offset at no more than £11.10 per day from 1 April 2026; charging above the permitted offset can reduce minimum wage pay.

Practical pay check: Keep rotas, clock-in records, training messages, payslips and receipts for compulsory work costs. These records can reveal unpaid minutes or deductions that are hidden by an apparently compliant hourly rate.

Start with gross pay for the relevant pay reference period, then identify which payments count for minimum wage purposes. Compare the adjusted pay with every hour that legally counts as working time.

1. Confirm your correct age or apprentice rate.
2. Identify the pay reference period shown on your payslip.
3. Add all qualifying working time, including required training and eligible work travel.
4. Remove payments that cannot count towards minimum wage pay.
5. Account for deductions or compulsory spending connected with the employment.
6. Divide the resulting minimum wage pay by qualifying hours.

For illustration, a worker aged 21 or over contracted for 37.5 paid hours each week would need minimum wage pay of £476.63 for that week, calculated using the GOV.UK rate of £12.71 from 1 April 2026. Actual compliance must still be assessed for each pay reference period and adjusted for unpaid time, salary deductions and additional working hours.

If reduced earnings are putting pressure on household bills, use SupportFund’s benefits calculator guide to check whether you may be missing means-tested support. Help with immediate essentials may also be available through emergency help options.

Raise the discrepancy with payroll or your employer in writing and ask for the minimum wage calculation for the affected pay periods. Set out your hours, rate, deductions and any compulsory unpaid activities clearly rather than relying only on the payslip’s stated hourly figure.

You can contact Acas for free employment rights guidance or complain to HMRC about minimum wage underpayment. GOV.UK states that complaints to HMRC can be made confidentially, and HMRC can investigate employers and require arrears to be paid.

GOV.UK says an employer may also face a financial penalty of up to 200% of the arrears, capped at £20,000 for each underpaid worker, under the current enforcement rules. Employers can also be publicly named where the relevant conditions are met.

If missing wages have caused rent, energy or other priority arrears, see ways to get free debt help. SupportFund.co.uk helps households find practical safety-net support while a pay dispute is being resolved.

Rates and enforcement guidance can change. Confirm the current position on GOV.UK before making a pay calculation or taking formal action.