Check the UK National Living Wage and National Minimum Wage rates for 2025.
Select your age band
Choose 21+, 18-20, under 18, or apprentice (under 19 or first-year of apprenticeship aged 19+).
Read the applicable hourly rate
2025/26 rates: £12.21 (21+), £10.00 (18-20), £7.55 (under 18 or apprentice).
Enter your usual weekly hours
Use your contractual hours — 37.5 and 40 are common UK full-time figures.
See annual, monthly and weekly equivalents
The calculator converts the hourly rate into all common periods on a 52-week basis.
Check salaried compliance
For salaried staff, divide annual gross pay by total hours worked. The result must be at or above the appropriate NMW.
Report underpayment if needed
Complain anonymously to HMRC online or via Acas if your effective rate falls below NMW — back pay and a 200% penalty apply to the employer.
Working part-time during a gap year is taxed exactly like any other job — no student exemption exists. How emergency tax codes and refunds work for gap year earnings in 2026/27.
Fruit and veg pickers are usually PAYE employees paid piece rate, not self-employed. How the National Living Wage top-up, PAYE and emergency tax codes apply to seasonal agricultural work in 2026/27.
What happens after you submit your Self Assessment return — refunds, balancing payments, amendments, HMRC enquiries, the SA302 for mortgages, and the 5-year record-keeping rule
Disclaimer: All results are estimates for guidance only and do not constitute financial, tax or legal advice. Always consult a qualified professional.