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National Minimum Wage

National Minimum Wage rates and National Living Wage rates effective from 1 April as applicable:


W Ratourly rate – from 1.10.2010 Current rate – from 1.10.2009




Prepared by: VADVA & PICKERING LTD, Chartered Certified Accountants. E&OE. The above is prepared in good faith without any responsibility on our part. Reference to the full legislation should be obtained in uncertain circumstances.


rate per hour

1.4.21 - 31.3.22

rate per hour

1.4.20 - 31.3.21


Rate for workers aged 25 and over (NLW)



From 1.4.2021 the NLW will apply to all workers aged 23 and over. In previous years, it applied only to workers aged 25 and over

Rate for workers aged 23-24 inclusive (NLW)



Rate for workers aged 21-22 inclusive



Rate for workers aged 18-20 inclusive



Rate for workers aged under 18



Apprentice rate (aged 16-18 or over 19 and in first year of apprenticeship) - after that paid at rate applicable to age



The NMW is the BASIC PAY, including bonuses or commission, but excluding overtime or shift work and excludes deductions for expenses linked to the job such as uniforms, transport or agency fees or benefits in kind such as meals, car or fuel benefits,  pension contributions and medical insurance.  Tips are also excluded.

However, employers can deduct accommodation up to £8.36 per day for 2021/22 (£8.20 2020/21) and the offset will not apply to students on further or higher education courses.

EXCEPTIONS - NMW does not apply to the following:


For more information visit

National Minimum Wage calculator -

National Minmum Wage helpline - 0845 6000 678  (P.S. Reference to the full legislation should be made in uncertain circumstances)

From November 2020, the minimum wage levels set by the Living Wage Foundation for all employees aged over 18 will be £9.50 per hour (London rate: £10.85 per hour). The Living Wage Foundation says this is the minimum rate per hour to achieve an acceptable standard of living. These rates are currently voluntarily paid by about 7,500 firms.