Minimum Wage Calculator
From 2026-04-01 the National Living Wage (21+) is £12.71 an hour. The same rates apply in England, Scotland, Wales and Northern Ireland.
Updated 2026-10-03 · 2026/27 HMRC rates
| Monthly gross | £2,065.38 |
| Weekly gross | £476.63 |
| Take-home per year | £21,364 |
| Take-home per month | £1,780.37 |
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Key facts
- The personal allowance stays at £12,570 in 2026/27 and is reduced by £1 for every £2 of adjusted net income over £100,000, so it is gone entirely at £125,140 (HMRC income tax rates and allowances).
- In England, Wales and Northern Ireland, 2026/27 income tax is 20% on the first £37,700 of taxable income, 40% up to £125,140 and 45% above that (HMRC rates and thresholds for employers 2026 to 2027).
- Scotland has six bands in 2026/27: 19% starter on the first £3,967 of taxable income, 20% basic to £16,956, 21% intermediate to £31,092, 42% higher to £62,430, 45% advanced to £125,140 and 48% top above that (HMRC rates and thresholds for employers 2026 to 2027).
- Budget 2025 extended the freeze on income tax thresholds and the equivalent employee and self-employed National Insurance thresholds for a further three years, from April 2028 to April 2031 (HM Treasury Budget 2025).
- Employees pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270 a year and 2% above that in 2026/27 (HMRC rates and thresholds for employers 2026 to 2027).
- Employers pay 15% National Insurance on earnings above the £5,000 secondary threshold, and eligible employers can claim an Employment Allowance of £10,500 (HMRC rates and thresholds for employers 2026 to 2027).
- Self-employed people pay Class 4 National Insurance at 6% on profits between £12,570 and £50,270 and 2% above that; voluntary Class 2 costs £3.65 a week if profits are below £7,105 (GOV.UK self-employed National Insurance rates).
- Dividend tax rose by 2 percentage points from April 2026: the basic rate is now 10.75% and the higher rate 35.75%, while the additional rate stays at 39.35% and the dividend allowance stays at £500 (GOV.UK tax on dividends).
Related
Minimum wage rates from 1 April 2026 and how much they rose
Every worker's legal minimum depends on age and apprenticeship status. The rates change each April. The table compares the current rates with the previous year's.
| Rate | Who it covers | From 1 April 2025 | From 1 April 2026 | Increase |
|---|---|---|---|---|
| National Living Wage | 21 and over | £12.21 | £12.71 | 4.1% |
| 18 to 20 | 18 to 20 | £10.00 | £10.85 | 8.5% |
| Under 18 | 16 to 17 | £7.55 | £8.00 | 6.0% |
| Apprentice | Under 19, or 19+ in first year | £7.55 | £8.00 | 6.0% |
National Living Wage salary and take-home at different hours
Annual pay is the hourly rate × weekly hours × 52. Take-home pay below is worked out by the calculator's engine for someone outside Scotland with no pension or student loan.
| Hours a week | Annual pay | Monthly pay | Take-home per year | Take-home per month |
|---|---|---|---|---|
| 16 | £10,575 | £881.23 | £10,575 | £881.23 |
| 20 | £13,218 | £1,101.53 | £13,037 | £1,086.40 |
| 30 | £19,828 | £1,652.30 | £17,795 | £1,482.96 |
| 37.5 | £24,785 | £2,065.38 | £21,364 | £1,780.37 |
| 40 | £26,437 | £2,203.07 | £22,554 | £1,879.51 |
What counts towards the minimum wage
The minimum wage is checked by dividing the pay that counts by the hours that count, over each pay reference period, which is usually your pay frequency. It is not enough for your contract rate to be right: deductions and unpaid working time can push your effective rate below the legal minimum.
- Tips, service charges and cover charges do not count towards the minimum wage.
- If you must buy a uniform, tools or safety equipment and your employer does not refund you, those costs reduce the pay that counts.
- Accommodation provided by your employer can count towards the minimum wage, but only up to £11.10 a day. Any charge above that reduces your pay for minimum wage purposes.
- Travel between assignments during the working day and time spent training are working time. Your commute from home is not.
- Salary sacrifice cannot reduce cash pay below the minimum wage.
Which rate applies to you
The £12.71 National Living Wage applies from your 21st birthday. Between 18 and 20 the minimum is £10.85, and under 18 it is £8.00. The apprentice rate of £8.00 applies to apprentices under 19, and to apprentices of any age in the first year of their apprenticeship; after that they move to the rate for their age.
The minimum wage applies to workers and employees, including part-time, casual and agency workers. Genuinely self-employed people are not covered. The same rates apply across England, Scotland, Wales and Northern Ireland.
Worked example: an apprentice moving off the apprentice rate
A 19-year-old apprentice working 30 hours a week starts on the apprentice rate of £8.00, which is £12,480 a year. After the first year of the apprenticeship, now aged 20, they must be paid at least the 18 to 20 rate of £10.85: £16,926 a year, an increase of £4,446. On turning 21 the minimum rises again to £12.71, or £19,828 a year at the same hours.
Both anniversaries are easy for employers to miss. Note the start date of the apprenticeship and your 21st birthday, and check that the payslip after each one shows the new rate.
If you are paid less than the minimum wage
Employers who find they have underpaid must pay the arrears immediately. HMRC enforces the minimum wage, can investigate when a worker complains, and can fine employers who underpay; the government may also name them. Records created on or after 1 April 2021 that show the minimum wage has been paid must be kept for at least 6 years.
If you think you are underpaid, raise it with your employer first and keep your payslips and a record of your hours. You can complain to HMRC online, or get free, confidential advice from Acas on 0300 123 1100 (Monday to Friday, 8am to 6pm).
Frequently asked questions
What is the minimum wage annual salary?
£24,785 for 37.5 hours a week, or £26,437 for 40 hours.
When does the minimum wage go up?
New rates usually start on 1 April. The current rates began on 1 April 2026.
Do tips count towards the minimum wage?
No. Tips, service charges and cover charges cannot be used to make up the minimum wage.
Is travel time paid at the minimum wage?
Travel between jobs or assignments during the working day counts as working time. Travel between home and your normal workplace does not.
Can my employer make me pay for my uniform?
They can, but if the cost takes your pay for that period below the minimum wage it is not allowed. Unrefunded uniform costs are deducted when checking minimum wage pay.
Sources
Figures are taken from official government publications and were last reviewed on 2026-10-03.
- HMRC: Rates and thresholds for employers 2026 to 2027
- GOV.UK: Tax on dividends
- HM Treasury: Budget 2025
- HMRC: Income Tax rates and allowances for current and past years
- GOV.UK: Tax on savings interest – how much is tax free
- GOV.UK: Self-employed National Insurance rates
- HMRC: Capital Gains Tax rates and annual tax-free allowances
- GOV.UK: Business Asset Disposal Relief
- HMRC: Pension schemes rates and allowances
- HMRC: Work out your tapered annual allowance
- GOV.UK: Workplace pensions – what you, your employer and the government pay
- The Pensions Regulator: Work out who to put into a pension
- HMRC: Corporation Tax rates and allowances
- HMRC: Tax credits, Child Benefit and Guardian’s Allowance rates
- GOV.UK: High Income Child Benefit Charge
- GOV.UK: Marriage Allowance
- GOV.UK: Tax-free allowances on property and trading income
- GOV.UK: Tax-Free Childcare
- GOV.UK: VAT rates
- GOV.UK: VAT registration – when to register
- GOV.UK: National Minimum Wage and National Living Wage rates
- GOV.UK: Employers and the National Minimum Wage
- GOV.UK: Minimum wage for different types of work
- GOV.UK: Pay and work rights helpline and complaints
- HMRC: Salary sacrifice and the effects on PAYE