National Minimum Wage rate 2021

The new rates for the national minimum wage from 1st April 2021 are:

• £8.91 per hour for ages 23 and over. 
• £8.36 per hour for ages 21 to 22. 
• £6.56 per hour for ages 18 to 20. 
• £4.62 per hour for school leaving age to 17. 
• £4.30 per hour for apprentices. 

The new rate will apply to the next pay reference period that begins on or after the date: 

• a rate increase begins 
• an employee reaches a new age bracket. 

For example:  

An employee paid on the 25th of each month will start to receive the new rate of minimum wage from 26th April onwards as this is the start of the pay reference period beginning after the increase.  

So, the employee will not see the increase in their wages until the pay date 25th May 2021. 

Date published 23 Apr 2021

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.