Source:  HMRC

The National Minimum Wage (NMW) and National Living Wage (NLW) rates

increased on 1 April 2026. We have outlined the key steps you need to

take and where to find support.

You can find more information on the new minimum hourly pay rates for

workers and apprentices on GOV.UK.

APPRENTICES

Apprentices are entitled to the apprentice rate if they are either:

• aged under 19

• aged 19 or over and in the first year of their apprenticeship

What you need to do now:

• check the new rates and identify which members of staff could be affected

• review any deductions, salary sacrifice schemes or unpaid working time, as these can affect whether you are meeting your NMW obligations as an employer, mistakes are common and often unintentional

GUIDANCE AND SUPPORT

Calculating NMW correctly involves more than simply applying the right hourly rate. Visit GOV.UK and search ‘calculating the minimum wage.

HMRC has a catalogue of free recorded webinars available, which you can watch at any time to help you avoid mistakes. They include information on topics such as ‘salary sacrifice’, ‘working time’, ‘helping employers get things right’, and ‘common mistakes and how to spot them’. You can find these webinars on GoToStage.com.

To note that from April 2027, HMRC’s National Minimum Wage team is due to transfer to the newly established Fair Work Agency (FWA).

The FWA is a key part of the government’s Make Work Pay plan which aims to tackle low pay, poor working conditions and poor job security.

Until April 2027, HMRC will continue to be responsible for all NMW enforcement and compliance work, operating under contract to the FWA. During this transition period, you should continue to engage with NMW in the same way that you do now.