National Minimum Wage Fact Sheet 2026–2027
National Minimum Wage: Why It’s Trickier Than It Looks
National Minimum Wage compliance looks straightforward until it isn’t. Rates change every April. Pay periods span both months. Age bands and employment status add complexity. Miss one calculation, and HMRC will find it and name you publicly for it.
What’s Inside This Fact Sheet
- Current rates (April 2026) and all age bands
- How to implement annual rate changes correctly
- Pay reference periods explained
- Common mistakes and how to avoid them
- Compliance checklist what to record and maintain
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