National Living WageMinimum WagePay Rise2025

National Living Wage 2025/26: New Rates, Who Qualifies, and What It Means for Your Pay

The National Living Wage rises to £12.21 per hour from April 2025. Here's every rate, who qualifies, and how the increase affects take-home pay and salary sacrifice.

UK Tax Team·3 February 2026·4 min read
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From 1 April 2025, the National Living Wage rises to £12.21 per hour — a 6.7% increase on the previous rate. For full-time workers, that's an extra £1,400 a year before tax.

Here's every updated rate, who qualifies, and what the rise means for your take-home pay.

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2025/26 minimum wage rates

CategoryRate from April 2025Previous rate
National Living Wage (21+)£12.21/hr£11.44/hr
18–20 year olds£10.00/hr£8.60/hr
16–17 year olds£7.55/hr£6.40/hr
Apprentices£7.55/hr£6.40/hr
ℹ️

The National Living Wage was extended to workers aged 21 and over in April 2024 (previously 23+). All workers aged 21+ are now entitled to the top rate.

What does £12.21/hr mean annually?

Example Calculation

How the rise affects salary sacrifice

If you're on or near the minimum wage, salary sacrifice has an important limit: your salary after sacrifice cannot fall below the National Minimum Wage.

With the NLW rising to £12.21, the floor rises too — meaning workers on the minimum wage have less headroom for salary sacrifice than higher earners.

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If you're currently sacrificing salary and receive a pay rise to the new NLW rate, check that your sacrifice amount still keeps you above the minimum wage floor. Your employer's payroll team should flag this, but it's worth verifying.

Employer NI impact

The April 2025 employer NI changes compound the cost of the NLW rise for employers:

  • Employer NI rate rises from 13.8% to 15%
  • Secondary threshold drops from £9,100 to £5,000

For a full-time NLW worker, the combined cost increase (higher wages + higher NI) is significant. This is driving many employers to look more closely at salary sacrifice schemes to offset their NI bill.

Does the NLW rise push you into a higher tax band?

For most NLW workers, the answer is no — £23,810 is well within the basic rate band. But it's worth checking:

SituationCheck
Multiple jobsCombined income may exceed £12,570 Personal Allowance
Part-time + benefitsUniversal Credit taper may reduce net gain
Student loan repaymentsPlan 1 threshold is £24,990 — NLW workers are just below it
💡

If you're on Plan 2 or Plan 5 student loans, the repayment threshold is £27,295 and £25,000 respectively. A NLW salary of £23,810 is below both — so no repayments are triggered.

Apprentice rate — biggest percentage rise

Apprentices and 16–17 year olds see the largest percentage increase: from £6.40 to £7.55/hr — an 18% rise. This is part of a government commitment to close the gap between apprentice rates and adult rates over time.

What to do if you've just received a pay rise to the new NLW

  1. Check your tax code — a pay rise can change your PAYE position
  2. Review your pension contributions — even a small increase in sacrifice has a bigger impact now
  3. Check student loan thresholds — if your salary is approaching a repayment threshold, model the impact
  4. Universal Credit claimants — report the pay change to avoid overpayments

Summary

  • National Living Wage rises to £12.21/hr from April 2025 (6.7% increase)
  • All workers aged 21+ qualify — the age threshold was lowered to 21 in April 2024
  • Full-time NLW workers earn ~£23,810/year gross, ~£20,663 take-home
  • Salary sacrifice cannot reduce pay below the NLW floor
  • Employer NI rises compound the cost for employers — making salary sacrifice more attractive

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Updated for 2025/26 NLW, income tax, NI, and pension contributions.

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