Statutory Rates 2025/26
As per normal practice, April brings about changes to statutory payments that employers need to be aware of. These will take effect from 6 April 2025. These updates include increases to national minimum wage rates, family related leave pay, sick pay, National Insurance contributions, redundancy rates, and tribunal award limits. The following information provides a detailed breakdown of these changes to ensure employers are prepared for the upcoming financial year.
National Minimum Wage (NMW) Rates (Per Hour)
| Category | New Rate | Increase (£) | Increase (%) |
| National Living Wage (21 and over) | £12.21 | £0.77 | 6.7% |
| 18-20 Year Old Rate | £10.00 | £1.40 | 16.3% |
| 16-17 Year Old Rate | £7.55 | £1.15 | 18.0% |
| Apprentice Rate | £7.55 | £1.15 | 18.0% |
| Accommodation Offset | £10.66 | £0.67 | 6.7% |
For those employers that commit to pay the London Living Wage, the new rate of £13.85 was announced in October 2024. If you haven’t already implemented this rate, it should be effective on payroll from 1 April 2025. The next increase announcement is due October 2025.
