The National Minimum Wage (Amendment) Regulations 2026 came into force on 1 April and made the following changes to the National Living Wage (NLW) and the National Minimum Wage (NMW) rates:
- The NLW, which applies to those aged 21 and over, will increase from £12.21 to £12.71 per hour;
- The NMW for 18- to 20-year-olds will increase from £10.00 to £10.85 per hour;
- The NMW for 16- and 17-year-olds will increase from £7.55 to £8.00 per hour; and
- The apprentice rate of the NMW, which applies to apprentices aged under 19 or those aged 19 or over and in the first year of their apprenticeship, will increase from £7.55 to £8.00 per hour.
The accommodation offset will increase from £10.66 to £11.10 per day for each day during the pay period that accommodation is provided.