UK National Minimum Wage increase – 1 April 2026

See below a summary of the new NMW rates effective from 1 April 2026:-

Age 21 and over - £12.71

Age 18-20 - £10.85

Under 18 (except apprentices) - £8.00

Apprentices (conditions apply) - £8.00

Accommodation rate offset - £11.10

Deductions from earnings must not reduce pay below the relevant NMW rate.

A breach of this legislation is a criminal offence therefore review your payroll records to ensure that you are fully compliant with the relevant hourly rates.

UK Statutory Sick Pay changes – 6 April 2026

There are a number of changes to Statutory Sick Pay (SSP) with effect from 6 April 2026 as follows:-

• The flat rate of Statutory Sick Pay (SSP) will increase to £123.25 per week.

• SSP will be payable from day one, the 3 waiting days will no longer be applicable.

• Employees will no longer need to meet the Lower Earnings Limit (LEL) to qualify for SSP.

• SSP will be paid at either the statutory flat rate of £123.25 per week OR 80% of normal/average weekly earnings, whichever is lower.

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