Employment · Polar Small Business Update
National Minimum Wage 2026: rates for small employers
The statutory hourly rates increased on 1 April 2026. Here are the current figures and a simple check to help small employers avoid underpayments.
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From 1 April 2026, the National Living Wage is £12.71 an hour for workers aged 21 and over. The National Minimum Wage is £10.85 for ages 18 to 20 and £8.00 for workers under 18. The apprentice rate is also £8.00 where the apprentice rules apply.
The April 2026 minimum wage rates
Age 21 and over
£12.71 per hour
National Living Wage.
Age 18 to 20
£10.85 per hour
National Minimum Wage.
Under 18
£8.00 per hour
For workers above school leaving age.
Apprentice rate
£8.00 per hour
For apprentices under 19, or aged 19 and over during the first year.
An apprentice aged 19 or over who has completed the first year of the apprenticeship is entitled to the minimum wage for their age.
Why a headline pay rate is not enough
Compliance depends on the pay received and the hours counted for minimum-wage purposes. A salary that looked safely above the legal minimum last year can fall below it after the annual rate change, an employee’s birthday or a change in working hours.
A practical employer checklist
- List every worker’s date of birth, contract type and current hourly or salaried pay.
- Identify apprentices and record the apprenticeship start date and first-year end date.
- Convert salaries into an effective hourly rate using the correct working hours.
- Review deductions or unpaid time that may affect minimum-wage pay.
- Update payroll before the next relevant pay period and document the calculation.
- Check future birthdays and apprentice anniversaries in the business calendar.
Budget for the real employment cost
The wage rate is only one part of employing somebody. Your plan should also allow for employer costs, holiday entitlement, pension duties, equipment, training and the time required to manage the role. Model the full monthly cost before offering new hours or recruiting.
How Polar can help
The Polar view
Do not treat the April rate change as a one-off payroll edit. A short recurring review of ages, apprentice milestones, hours and effective hourly pay gives a small employer a much safer system.
Official sources
This article is general information, not employment or legal advice. Minimum-wage calculations can depend on working arrangements and deductions. Check current GOV.UK guidance or take professional advice where needed.