National Living Wage Checker 2026/27

Check whether your employees are paid at or above the National Living Wage or National Minimum Wage. Calculate total employer on-cost including National Insurance and pension contributions.

Payroll & EmploymentApril 2025 rates
Employee details
£
Used to calculate annual salary and employer on-cost.

Frequently asked questions

The National Living Wage (NLW) is the higher rate applying to workers aged 21 and over. The National Minimum Wage (NMW) covers younger workers with lower rates for ages 18 to 20, 16 to 17, and apprentices. From April 2025 the NLW is £12.71 per hour and the rate for 18 to 20 year olds is £10.85 per hour.

Qualifying pay includes basic salary, performance bonuses, and tips paid through the payroll. It does not include overtime premiums, shift allowances, tips paid directly by customers, benefits in kind, or any deductions for accommodation (beyond the accommodation offset), uniform costs, or tools. HMRC calculates the hourly rate by dividing qualifying pay by hours worked.

HMRC enforcement can result in a notice to pay arrears, a penalty of up to 200% of underpaid wages (minimum £100, maximum £20,000 per worker), and public naming on HMRC's minimum wage enforcement list. Directors can be personally liable. There is no time limit on when a worker can make a claim for underpayment.

Yes. Salary sacrifice arrangements reduce a worker's contractual pay. If the reduced pay falls below the minimum wage for their age group, the arrangement is not compliant. You must ensure that after any salary sacrifice deduction the worker still receives at least the minimum wage for every hour worked.

Apprentices have a separate minimum rate of £8.00 per hour from April 2025, which applies to all apprentices under 19 and those aged 19 or over who are in the first year of their apprenticeship. Once an apprentice is aged 19 or over and has completed their first year, they are entitled to the minimum wage rate for their age group.