National Minimum Wage 2026
The National Living Wage is £12.71 an hour for workers aged 21 and over. These minimum wage rates apply from 1 April 2026. Rates usually change each April.
National Minimum Wage and National Living Wage rates
| Age or apprentice band | Rate an hour |
|---|---|
| National Living Wage (21 and over) | £12.71 |
| 18 to 20 | £10.85 |
| Under 18 | £8.00 |
| Apprentice | £8.00 |
Source: GOV.UK National Minimum Wage and National Living Wage rates. Check the official guidance for apprentice rate eligibility.
National Living Wage 2026: pay before tax
£12.71 × 37.5 hours a week × 52 paid weeks a year = £24,784.50 a year before tax. That is £2,065.38 a month or £476.63 a week before tax.
This example uses 5 days a week, in England, Wales or Northern Ireland. No pension (0%) or student loan; tax code 1257L, NI category A.
Minimum wage after tax
Take-home pay is an estimate. Your tax code, pension, student loan and Scottish Income Tax can change it.
Your take-home pay
£1,780.37 a month
Monthly deductions: Income Tax £203.58; National Insurance £81.43.
England, Wales or Northern Ireland; tax code 1257L; NI category A. 37.5 hours a week, 52 weeks a year. No pension. No student loan.
- Take-home 86.2%
- Income Tax 9.9%
- National Insurance 3.9%
Effective Income Tax rate: 9.9%. Take-home is 86.2% of gross pay.
£12.71 an hour is £24,784.50 a year before deductions. This uses 37.5 hours a week and 52 paid weeks.
Calculate take-home pay for this salaryAnnual estimates use annual thresholds. Your employer’s period PAYE deductions may differ.
Full breakdown
| Pay and deductions | Year | Month | Week | Day | Month |
|---|---|---|---|---|---|
| Gross pay | £24,784.50 | £2,065.38 | £476.63 | £95.33 | £2,065.38 |
| Income Tax | £2,442.90 | £203.58 | £46.98 | £9.40 | £203.58 |
| National Insurance | £977.16 | £81.43 | £18.79 | £3.76 | £81.43 |
| Take-home pay | £21,364.44 | £1,780.37 | £410.85 | £82.17 | £1,780.37 |
Gross hourly equivalent: £12.71. Take-home hourly equivalent: £10.96.
How we got this
- Personal Allowance used: £12,570.00
- Taxable pay after allowances: £12,214.50
- Basic rate: £2,442.90
- Higher rate: £0.00
- Additional rate: £0.00
- Employee National Insurance: £977.16
- Student loan repayments: £0.00
- Pension deducted from your pay: £0.00
- Salary exchanged for pension contributions: £0.00
- Your annual take-home pay: £21,364.44
| Band | Earnings | Rate | Deduction |
|---|---|---|---|
| Basic rate | £12,214.50 | 20% | £2,442.90 |
| Band | Earnings | Rate | Deduction |
|---|---|---|---|
| Between the primary and upper earnings thresholds | £12,214.50 | 8% | £977.16 |
| Above the upper earnings limit | £0.00 | 2% | £0.00 |
Take-home pay with a pension
These examples use relief at source on qualifying earnings, with your other settings.
| Contribution | Pension a month | Take-home a month |
|---|---|---|
| No pension | £0.00 | £1,780.37 |
| 3% of qualifying earnings | £37.09 | £1,743.28 |
| 5% of qualifying earnings | £61.82 | £1,718.56 |
| 8% of qualifying earnings | £98.90 | £1,681.47 |
| 10% of qualifying earnings | £123.63 | £1,656.74 |
These examples exclude extra tax relief and any Personal Allowance restoration claimed through Self Assessment. Pension method.
Pension percentages use qualifying earnings. The comparison shows employee contributions, not employer contributions.
For other pay amounts, use the salary calculator or the hourly rate calculator.