Moonworkers
Statutory rates · April 2026

National Minimum Wage Calculator

The right rate by age and apprentice status, plus an employer compliance check with deductions and the accommodation offset.

To show weekly and annual equivalents

Not sure about the profile? Use the NI category as a shortcut

The rate depends on age and apprenticeship, not the NI letter; the letter just pre-fills the profile.

Rates from 1 April 2026

21 and over (NLW)£12.71/hr
18 to 20£10.85/hr
Under 18£8.00/hr
Apprentice£8.00/hr
Accommodation offset£11.10/day

Enter the worker's age to get their exact band, weekly and annual equivalents.

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How the minimum wage works in 2026-27

Age bands, apprentice rules and the compliance traps employers actually get caught by.

Rates by age

£12.71 from age 21 (National Living Wage), £10.85 at 18 to 20, £8.00 under 18. Apprentices get £8.00 while under 19 or in their first year, then their age rate.

What counts as pay

Tips and unsocial-hours premiums never count. Unreimbursed uniforms and tools are deducted first, which is how workers paid above the rate can still be underpaid on paper.

Accommodation offset

The only benefit in kind that counts: £11.10 a day in 2026-27. Rent above the offset reduces minimum wage pay; free accommodation adds the offset to it.

Help & Guidance

Frequently asked questions

National Minimum Wage and National Living Wage rules for employers, based on the statutory rules.

What are the National Minimum Wage rates for 2026-27?
From 1 April 2026: £12.71 an hour for workers aged 21 and over (the National Living Wage), £10.85 for 18 to 20 year olds, and £8.00 for under 18s and apprentices. The rates change every 1 April.
What is the difference between the National Minimum Wage and the National Living Wage?
The National Living Wage is simply the top band of the minimum wage, currently for workers aged 21 and over. Workers aged 20 and under get the National Minimum Wage rates for their age band. Since April 2024 the NLW age threshold has been 21; it was 23 between 2021 and 2024 and 25 before that.
What is the apprentice minimum wage?
Apprentices get the apprentice rate (£8.00 in 2026-27) if they are under 19, or 19 and over but in the first year of their apprenticeship. Once a 19+ apprentice completes the first year, they are entitled to the rate for their age: a 21-year-old apprentice past year one must get £12.71.
Does the NI category letter decide the minimum wage rate?
No, the rate depends on age and apprentice status, not the National Insurance letter. But the letters are a useful shortcut: category M means the worker is under 21, category H means an apprentice under 25, and categories A, B or C imply an adult entitled to the full National Living Wage. The calculator uses the letter as a hint and the age as the source of truth.
How does employer-provided accommodation affect the minimum wage?
Accommodation is the only benefit in kind that counts. The offset rate for 2026-27 is £11.10 a day (£77.70 a week). If the employer charges more than the offset, the excess reduces the pay that counts for minimum wage purposes. If the accommodation is free, the offset is added to the pay. Charges at or below the offset have no effect.
What payments do not count towards the minimum wage?
Tips, service charges and cover charges never count, nor do premiums for unsocial-hours shifts. Money the worker spends on the job without reimbursement, such as uniforms, tools or safety equipment, must be deducted from pay before checking the rate. That is how a £13-an-hour worker can still be underpaid if they rent their own uniform.
Who is entitled to the minimum wage?
Almost all workers at or above school leaving age, including part-timers, casual labourers hired for a single day, agency workers, piece-rate homeworkers, trainees and workers on probation. The self-employed, company directors, volunteers, family members living in the employer’s home and students on placements of up to a year are among those not entitled.
What is a pay reference period?
The period a minimum wage check is averaged over, set by how often the worker is paid: a week, a month, or any period up to a legal maximum of 31 days. A worker must receive at least the minimum wage on average across each pay reference period.
What happens if an employer pays below the minimum wage?
Underpaying the minimum wage or faking payment records is a criminal offence. Arrears must be repaid immediately, HMRC can issue fines and the government can publicly name offending employers. Records proving compliance must be kept for at least 6 years.
Do the rates change every year?
Yes, on 1 April. This calculator covers 2026-27 (from 1 April 2026) and 2025-26 for arrears checks on earlier pay periods. Working time rules also matter: travel between assignments and training count towards hours, while commuting and rest breaks do not.

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