PAYE Basics

National Living Wage 2026: £12.71 an Hour, Weekly, Monthly and Annual Take-Home

11 September 2026 · 8 min read

Written and reviewed by James Whitfield · Updated for 2026/27 · Editorial standards · Methodology

The National Living Wage from April 2026 is £12.71 an hour (21+), £10.85 for 18 to 20 year olds and £8.00 for under-18s and apprentices. At 37.5 hours a week that is £476.63 a week, £2,065.38 a month and £24,784.50 a year, about £1,780 a month after tax and NI.

Contents
  1. 1. National Living Wage and Minimum Wage rates from April 2026
  2. 2. £12.71 an hour as a weekly, monthly and annual salary
  3. 3. Take-home pay on the National Living Wage: worked example at 37.5 hours
  4. 4. Take-home by age band and hours
  5. 5. Student loans and pensions on the National Living Wage
  6. 6. What the April 2026 increase is worth in the hand
  7. 7. Part-time and variable hours at £12.71
  8. 8. Who is entitled to the National Living Wage
  9. 9. National Living Wage vs the Real Living Wage
  10. 10. Common National Living Wage mistakes

Quick answer (2026/27)

The National Living Wage from April 2026 is £12.71 an hour for workers aged 21 and over; the National Minimum Wage is £10.85 for 18 to 20 year olds and £8.00 for under-18s and apprentices1. At 37.5 hours a week £12.71 is £476.63 a week, £2,065.38 a month and £24,784.50 a year; at 40 hours it is £26,436.80. After 2026/27 income tax and National Insurance, a 37.5-hour NLW worker in England takes home about £1,780 a month (£21,364 a year).

Who this guide helps

  • Employees comparing calculator results with a payslip
  • People checking why net pay changed without a salary change
  • Job movers who need a clear baseline before comparing offers

What this guide covers

  1. National Living Wage and Minimum Wage rates from April 2026
  2. £12.71 an hour as a weekly, monthly and annual salary
  3. Take-home pay on the National Living Wage: worked example at 37.5 hours
  4. Take-home by age band and hours
  5. Student loans and pensions on the National Living Wage
  6. What the April 2026 increase is worth in the hand

At-a-glance examples (2026/27)

Typical default outputs for quick context.

Gross salaryNet monthlyNet annualOpen
£21,000 £1,553.30 £18,639.60 View page
£25,000 £1,793.30 £21,519.60 View page
£26,000 £1,853.30 £22,239.60 View page

National Living Wage and Minimum Wage rates from April 2026

The National Living Wage (NLW) is the statutory minimum hourly rate for workers aged 21 and over. From 1 April 2026 it is £12.71 an hour, up from £12.21. Younger workers and apprentices are covered by the National Minimum Wage (NMW): £10.85 for 18 to 20 year olds and £8.00 for 16 and 17 year olds and apprentices1. The apprentice rate applies to apprentices under 19, or 19 and over in the first year of their apprenticeship; after that they get the rate for their age.

Statutory minimum hourly rates, 2026/27
Age group From April 2026 April 2025 to March 2026 Increase
21 and over (National Living Wage) £12.71 £12.21 £0.50 (4.1%)
18 to 20 £10.85 £10.00 £0.85 (8.5%)
Under 18 £8.00 £7.55 £0.45 (6.0%)
Apprentice £8.00 £7.55 £0.45 (6.0%)

£12.71 an hour as a weekly, monthly and annual salary

The annual equivalent depends on contracted hours. The figures below use 52 paid weeks (holiday is paid at the same rate), so 37.5 hours a week gives £12.71 x 37.5 x 52 = £24,784.50 a year and 40 hours gives £26,436.80. Monthly figures are the annual amount divided by 12, which is how a salaried employee would see it; hourly-paid workers see slightly different amounts each month depending on how many shifts fall in it.

£12.71 an hour: gross pay by weekly hours (2026/27)
Hours per week Weekly Monthly Annual
35 hours £444.85 £1,927.68 £23,132.20
37.5 hours £476.63 £2,065.38 £24,784.50
40 hours £508.40 £2,203.07 £26,436.80

Take-home pay on the National Living Wage: worked example at 37.5 hours

On £24,784.50 a year the first £12,570 is tax-free and the remaining £12,214.50 is taxed at 20%, giving £2,442.90 of income tax3. Employee National Insurance is 8% on the same £12,214.50 above the £12,570 primary threshold: £977.164. Take-home is therefore £21,364.44 a year, £1,780.37 a month or £410.85 a week, which works out at £10.96 an hour after deductions.

National Living Wage, 37.5 hours a week, England, 2026/27, tax code 1257L
Line Weekly Monthly Annual
Gross pay £476.63 £2,065.38 £24,784.50
Income tax (20% above £12,570) £46.98 £203.58 £2,442.90
National Insurance (8% above £12,570) £18.79 £81.43 £977.16
Take-home pay £410.85 £1,780.37 £21,364.44

Scotland: the 19% starter rate on the first £3,967 of taxable income means income tax is £39.67 lower a year at this salary, so take-home is about £1,783.68 a month.

Take-home by age band and hours

The same method applies at every rate and hours pattern. Under-18s do not pay National Insurance until they turn 16, and anyone earning under £12,570 pays no income tax at all, so on £8.00 an hour a 16 or 17 year old working full time keeps most of their pay.

Annual gross and take-home at statutory minimum rates, 2026/27, England
Rate and hours Annual gross Income tax National Insurance Take-home (annual) Take-home (monthly)
£12.71, 40 hours £26,436.80 £2,773.36 £1,109.34 £22,554.10 £1,879.51
£12.71, 37.5 hours £24,784.50 £2,442.90 £977.16 £21,364.44 £1,780.37
£12.71, 35 hours £23,132.20 £2,112.44 £844.98 £20,174.78 £1,681.23
£10.85, 37.5 hours (18 to 20) £21,157.50 £1,717.50 £687.00 £18,753.00 £1,562.75
£8.00, 37.5 hours (under 18 / apprentice) £15,600.00 £606.00 £242.40 £14,751.60 £1,229.30

Student loans and pensions on the National Living Wage

Most student loan plans do not bite at NLW earnings. The Plan 2 threshold is £29,385, Plan 1 is £26,900 and Plan 4 is £33,795, all above £26,436.805. Plan 5 (£25,000) is the exception: at 40 hours a week you repay 9% of the £1,436.80 above the threshold, £129.31 a year or about £10.78 a month, and nothing at 37.5 hours. Postgraduate Loan repayments start at £21,000, so 6% applies above that.

Auto-enrolment applies from age 22 to anyone earning over £10,000 a year, so most full-time NLW workers are enrolled. A 5% employee contribution is at most £103 a month on 37.5 hours (5% of full gross); schemes that use qualifying earnings deduct less, and a salary-sacrifice scheme cannot be used if it would take hourly pay below £12.71.

What the April 2026 increase is worth in the hand

The 50p rise from £12.21 to £12.71 is worth £18.75 a week gross at 37.5 hours, or £975 a year. Because the personal allowance and NI threshold are both frozen at £12,570, the whole increase is taxable: 20% income tax and 8% National Insurance take 28p of every extra pound, so the net gain is about £702 a year, roughly £58.50 a month. The previous year's £12.21 rate gave £23,809.50 a year at 37.5 hours, so gross pay rises by 4.1% while take-home rises by about 3.4%.

For 18 to 20 year olds the jump is larger in percentage terms: from £10.00 to £10.85 an hour, an 8.5% rise worth £1,657.50 a year gross at 37.5 hours. The gap between the 18 to 20 rate and the full National Living Wage has narrowed from £2.21 to £1.86 an hour, continuing the policy of eventually aligning the two.

Part-time and variable hours at £12.71

Below about 19 hours a week the National Living Wage keeps you under the £12,570 personal allowance and the NI primary threshold, so there is no income tax or National Insurance at all: 18 hours a week at £12.71 is £11,896.56 a year, entirely tax-free. Between roughly 19 and 20 hours a week you begin paying 20% and 8% on the slice above £12,570 only, so the effective deduction rate on total pay stays very low.

Hourly-paid workers should also be aware that PAYE assesses National Insurance per pay period rather than annually. A month with a lot of overtime can produce an NI deduction even if your annual earnings would be below the threshold, and unlike income tax there is no automatic cumulative refund. Income tax, by contrast, does even itself out across the year.

£12.71 an hour, part-time, 2026/27 (England)
Hours per week Annual gross Income tax National Insurance Take-home (monthly)
16 hours £10,574.72 £0 £0 £881.23
20 hours £13,218.40 £129.68 £51.87 £1,086.40
25 hours £16,523.00 £790.60 £316.24 £1,284.68
30 hours £19,827.60 £1,451.52 £580.61 £1,482.96

Who is entitled to the National Living Wage

The NLW applies to employees, agency workers, casual workers and most apprentices over 19 in their second year; it does not apply to the genuinely self-employed, company directors without a contract of employment, or volunteers2. Pay for minimum-wage purposes is calculated over a pay reference period and excludes tips, most premium rates and expenses. Time spent travelling between assignments, mandatory training and being required to be on the premises all count as working time, which is where many underpayments arise.

Workers move onto the higher rate from the first pay reference period after their birthday, not the following April. Employers who underpay owe arrears and face penalties from HMRC, and workers can check and claim through the Acas helpline or HMRC directly.

National Living Wage vs the Real Living Wage

The National Living Wage is the legal minimum set by the government on the Low Pay Commission's advice. The Real Living Wage is a separate, voluntary rate published each autumn by the Living Wage Foundation, calculated from living costs, with a higher London rate; employers who pay it can accredit with the Foundation. It is higher than the statutory rate but has no legal force, so a job advert quoting the living wage may mean either. The statutory rate is the one that appears in NLW and minimum-wage law.

Common National Living Wage mistakes

  • Assuming the NLW starts at 23. Since April 2024 it applies from age 21.
  • Multiplying weekly pay by 52.14 or 48. Statutory holiday is paid, so 52 weeks is the right multiplier for a full-year salary.
  • Not moving a worker to the higher rate after their 18th or 21st birthday until the next April.
  • Deducting uniform, tools or till shortages in a way that takes pay below the minimum.
  • Confusing the voluntary Real Living Wage with the statutory National Living Wage.
  • Forgetting that tips and service charges cannot be used to top pay up to the minimum.

2026/27 factual reference points

Current tax-year thresholds used across this guide and calculator.

NI thresholds

  • Primary threshold: £12,570
  • Upper earnings limit: £50,270
  • Rates: 8% then 2%

Student loan plans

  • PLAN1: threshold £26,900, rate 9%
  • PLAN2: threshold £29,385, rate 9%
  • PLAN4: threshold £33,795, rate 9%
  • PLAN5: threshold £25,000, rate 9%
  • Postgraduate: threshold £21,000, rate 6%

Frequently asked questions

What is the National Living Wage in 2026?+

£12.71 an hour from 1 April 2026 for workers aged 21 and over, up from £12.21. The National Minimum Wage for 18 to 20 year olds is £10.85 and the rate for under-18s and apprentices is £8.00.

How much is £12.71 an hour per year?+

£24,784.50 a year at 37.5 hours a week (£12.71 x 37.5 x 52), £26,436.80 at 40 hours and £23,132.20 at 35 hours. These assume 52 paid weeks, which is correct because statutory holiday is paid.

How much is the National Living Wage per month?+

£2,065.38 gross a month at 37.5 hours a week, or £2,203.07 at 40 hours. After income tax and National Insurance in England that is about £1,780 and £1,880 a month respectively.

What is take-home pay on the National Living Wage?+

At 37.5 hours a week (£24,784.50 a year) income tax is £2,442.90 and National Insurance is £977.16, leaving £21,364.44 a year, £1,780.37 a month or £410.85 a week. No student loan is deducted on Plan 1, 2 or 4 at this level; a 5% pension would take up to £103 a month more.

What is the minimum wage for 18 to 20 year olds in 2026?+

£10.85 an hour from April 2026. At 37.5 hours a week that is £21,157.50 a year, or about £1,562.75 a month after tax and NI in England.

Does the National Living Wage apply to apprentices?+

Apprentices under 19, or aged 19 and over in the first year of their apprenticeship, get the apprentice rate of £8.00. After the first year, apprentices aged 19 and over are entitled to the minimum wage for their age, including the £12.71 National Living Wage from 21.

Sources & references

Official

The rates, thresholds and rules on this page are drawn from the official UK government sources below, using the confirmed 2026/27 figures. Each link opens the relevant HMRC or GOV.UK page in a new tab.

  1. National Minimum Wage and National Living Wage rates www.gov.uk/national-minimum-wage-rates
  2. The National Minimum Wage and Living Wage: who gets it www.gov.uk/national-minimum-wage
  3. Income Tax rates and Personal Allowances www.gov.uk/income-tax-rates
  4. National Insurance rates and categories www.gov.uk/national-insurance-rates-letters
  5. Repaying your student loan: what you pay www.gov.uk/repaying-your-student-loan/what-you-pay

Verified against published UK government guidance for 2026/27.