National Minimum Wage 2026 – 2027
Are you paying your employees the new national minimum wage?
From 1st April 2026, HMRC have increased the national minimum wage to the following rates.
| Age | 26-27 Hourly Rate | 25-26 Hourly Rate | Percentage Increase |
| 21 year olds + | £12.71 | £12.21 | 4.1% |
| 18 - 20 year olds | £10.85 | £10.00 | 8.5% |
| Under 18 | £8.00 | £7.55 | 6% |
| Apprentices aged under 19 or over in the first year of apprenticeship | £8.00 | £7.55 | 6% |
| Accommodation offset | £11.10 | £10.66 | 4.1% |
As the rates have significantly increased for the 2026/2027 tax year, there is a chance that quite a few employees may be affected.
Please contact C-Bas payroll department if you are unsure whether your employees’ salaries should have changed based on how many hours per week your staff work.
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