New Tax Year Changes 26/27

National Minimum Wage

The National Minimum Wage is the minimum pay per hour almost all workers are entitled to by law. Find out more about who can get the minimum wage.

These rates apply from 1 April 2026.

Category of worker Hourly rate

Aged 21 and above (national living wage rate) £12.71

Aged 18 to 20 inclusive £10.85

Aged under 18 (but above compulsory school leaving age) £8

Apprentices aged under 19 £8

Apprentices aged 19 and over, but in the first year of their apprenticeship £8

Statutory Sick Pay

• No more waiting days — pay from day one

Until 5 April 2026, SSP was only payable from the fourth qualifying day of sickness; the first three were unpaid “waiting days”. From 6 April 2026, SSP is payable from the first full qualifying day the employee is off sick. This is a significant cost shift onto employers, especially for short absences that previously fell entirely within the waiting period.

• No Lower Earnings Limit — everyone qualifies

Previously, an employee had to earn at least the Lower Earnings Limit (£125 a week in 2025-26) to receive any SSP. From 6 April 2026 that earnings test is removed. Low-paid and part-time workers who earn below the old limit now receive a percentage-of-pay version of SSP — broadly the lower of £123.25 or 80% of their average weekly earnings — rather than nothing.

• Qualifying days and how SSP is worked out

SSP is only paid for qualifying days — the days an employee normally works. You cannot be paid SSP for a day you were not contracted to work. The entitlement test from 6 April 2026 is one full working day. The weekly rate is divided by the number of qualifying days in that week to give a daily rate. If someone works five days a week, each qualifying day is worth £123.25 ÷ 5 = £24.65.