UK Minimum Wage 2026: Current Rates, Who Is Entitled and How It Is Enforced

Current National Living Wage and National Minimum Wage Rates (April 2026)

The National Living Wage (NLW) applies to workers aged 21 and over. The National Minimum Wage (NMW) applies to workers aged under 21. Both rates are set by the government following recommendations from the Low Pay Commission. The current rates from April 2026 are: National Living Wage (21 and over): £12.21 per hour. National Minimum Wage (18 to 20): £10.00 per hour. National Minimum Wage (under 18): £7.55 per hour. Apprentice rate: £7.55 per hour.

The apprentice rate applies to apprentices under 19 years old, and to apprentices aged 19 or over who are in the first year of their apprenticeship. Apprentices aged 19 or over who have completed their first year are entitled to the full NMW or NLW rate for their age.

Who Is Entitled to the Minimum Wage

Almost all workers are entitled to be paid at least the minimum wage. This includes full-time, part-time, temporary, casual and agency workers, homeworkers, workers on zero-hours contracts, agricultural workers, and workers paid by commission or output. Workers do not need a written contract to be entitled to the minimum wage.

Certain categories are not entitled to the minimum wage: the genuinely self-employed (who control how they do their work and take on financial risk), company directors who do not have a worker relationship with the company, volunteers working for a charity or voluntary organisation, and family members of the employer who live in the family home.

What Counts as Pay for Minimum Wage Purposes

Not all payments count towards the minimum wage calculation. Employer pension contributions, tips and gratuities, overtime premiums, and one-off bonuses do not count. The total pay for minimum wage purposes must equal at least the minimum wage rate for all hours worked in the pay reference period. Working unpaid overtime, being required to buy work equipment from pay, or deductions that reduce effective hourly pay below minimum wage all constitute minimum wage violations.

How HMRC Enforces the Minimum Wage

HMRC is responsible for enforcing minimum wage compliance in the UK. HMRC investigates complaints from workers, conducts targeted enforcement campaigns in high-risk sectors, and can inspect employer records. Employers found to have paid below the minimum wage must repay the arrears at current rates. HMRC can issue a Notice of Underpayment and impose a financial penalty of 200% of the arrears (minimum £100, maximum £20,000 per worker). Employers who fail to comply can be named publicly -- HMRC publishes a list of minimum wage non-compliant employers.

Frequently Asked Questions

What is the minimum wage for a 17-year-old in 2026?

Workers aged under 18 (who are not apprentices) are entitled to £7.55 per hour from April 2026. This is the National Minimum Wage rate for under 18s.

Does minimum wage apply to self-employed workers?

No. The National Minimum Wage and National Living Wage apply to workers -- those who work under a contract or arrangement and are told how to do their work. The genuinely self-employed -- those who control how they carry out their work and take on financial risk -- are not entitled to the minimum wage. The employment status determination depends on the actual working arrangement, not the label used in any contract.

Can tips count towards the minimum wage?

No. From 1 October 2024, following the Employment (Allocation of Tips) Act 2023, employers cannot use tips, gratuities or service charges to count towards meeting the minimum wage obligation. Tips must be passed to workers in addition to at least the minimum wage.

What happens if an employer pays below minimum wage?

HMRC can require the employer to pay arrears at current minimum wage rates (not the rate at the time of underpayment), impose a penalty of up to 200% of arrears (minimum £100, maximum £20,000 per worker), and name the employer publicly. Workers who believe they are being underpaid can report this to HMRC via the ACAS helpline or GOV.UK.