NATIONAL MINIMUM WAGE
From 1 April 2025
From 1 April 2026
Category of worker
Aged 21 years and over (National Living Wage)
£12.21
£12.71
Aged 18-20 years
£10.00
£10.85
Aged 16-17 years
£7.55
£8.00
Apprentices aged under 19 and apprentices aged 19 or over in the first year of apprenticeship (the Apprentice rate)
£7.55
£8.00
Accomodation offet – Daily rate
£10.66
£11.10
Accomodation offet – Weekly rate
£74.62
£77.70
PENSION CAPS/ALLOWANCES
2025-26
2026-27
Annual allowance
£60,000
£60,000
Automatic enrolment earnings trigger
£10,000
£10,000
Automatic enrolment lower level of qualifying earnings Automatic enrolment upper level of qualifying earnings
£6,240
£6,240
£50,270
£50,270
Lump sum allowance
£268,275
£268,275
Lump sum and death benefit allowance
£1,073,100
£1,073,100
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