From 1 April 2026, the National Living Wage (NLW), which is the minimum amount that must be paid to workers aged 21 and above, increases to £12.71 per hour.
The National Minimum Wage (NMW) is paid to workers who have reached school leaving age and who are under 21. From 1 April 2026, the NMW for workers aged 18 to 20 increases to £10.85 per hour, while the rate for workers under the age of 18 and the apprentice rate for apprentices under the age of 19, or aged 19 and over and in the first year of their apprenticeship, increases to £8 per hour.
Reporting obligations arise where an employer provides taxable benefits or expenses to an employee. For benefits provided in the 2025/26…
Taxable income bands and tax rates (England, Wales, and Northern Ireland) Basic rate band £0 to £37,700 Higher rate…
The rules governing statutory sick pay (SSP) change with effect from 6 April 2026. From that date, all employees…
From 6 April 2026, self-employed traders and unincorporated landlords with combined trading and property income of £50,000 or more in…