National Minimum Wage and National Living Wage Rates 2025-26

April 1st, 2025 | Posted in PAYE, Payroll, Small Business

The National Living Wage is applicable to all employees aged 21 and over.  The rate increased to £12.21 from 1st April 2025.  The National Minimum Wage applies to all other employees under 21.  The table below summarises the National Minimum Wage and Living Wage rates for the year commencing on 1 April 2025 and these are the minimum hourly rates that employees are entitled to by law.  The apprentice rate applies to apprentices under the age of 19, or to those aged 19 and over but in their first year of apprenticeship.

Date Applicable From 21 and over 18 – 20 Under 18 Apprentice
1 April 2025 £12.21 £10.00 £7.55 £7.55

Note that the above rates do not apply to the self-employed.

Spent the past hour trying to resolve broadband issues with absolutely no help from BT whatsoever. Online chat advisory service just trying to flog additional services rather than actually fix the fault. Shocking service from @btbusinesscare.

First time in 13 years that I was not able to watch and live tweet the Budget yesterday and of course it was a big one (though not as big as the media had us believe). Here's a summary of the key tax announcements:

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