NMW and NLW

Employers must pay workers aged 21 and older at least the National Living Wage (NLW), while workers under the age of 21 must be paid at least the National Minimum Wage (NMW) for their age.

From 6 April 2026, the NLW is £12.71 per hour, the NMW for workers aged 18 to 20 is £10.85 per hour and the NMW for workers aged under 18 and who have reached school leaving age is £8 per hour.

The apprentice rate, payable to apprentices aged 19 and under and to apprentices over the age of 19 and in the first year of their apprenticeship is £8 per hour.

HMRC carry out checks to ensure that employers are complying with the NMW legislation.

They produce guidance and a factsheet which explain the checks that they carry out and how to carry out self-checks as an employer.