National minimum wage changes from 1st April
Last month, the Government released its latest ‘name and shame’ list of employers who failed to pay national minimum wage to their workers. On the list were high profile names including Costa, Bupa, and Hovis. This potentially reputationally damaging naming and shaming process sits alongside fines of up to 200% of the value of the underpayment. Paying national minimum wage incorrectly can be costly in more ways than one.
Common payroll mistakes
Employers can inadvertently end up paying the wrong rate of national minimum wage if they fail to correctly apply the annual increase which takes effect from 1st April each year, or if they fail to realise that an employee has moved into an older age category.
National minimum wage rates for 2026
Employers should check their payroll provision to make sure systems reflect the new figures for national minimum wage which took effect from 1st April 2026:
| Category | Rate |
|---|---|
| Aged 21 and above | £12.71 per hour |
| Aged 18-20 | £10.85 per hour |
| Aged under 18 (but above compulsory school leaving age) | £8.00 per hour |
| Apprentices aged under 19 | £8.00 per hour |
| Apprentices aged 19 or over but in the first year of their apprenticeship | £8.00 per hour |
| Accommodation offset | £11.10 per day |
Minimum wage and employer discretion
These amounts set out the minimum wages payable. They may be replaced by higher payments if the employer chooses to offer more voluntarily or is required to do so under the employee’s contract.
Here to Help
Our Employment team at Longmores supports employers in meeting their national minimum wage obligations and avoiding costly compliance errors. This includes advising on managing risk arising from underpayments.
For advice on applying the new national minimum wage rates or reviewing your pay practices, please contact Miranda Mulligan, Senior Solicitor, in our Employment Law team.
Please note, the contents of this article are provided for information only and must not be relied upon. Legal advice should always be sought in relation to specific circumstances.
