Apprenticeship Wage Calculator, 2026/27
Taking on an apprentice through your limited company comes with specific minimum wage rules that differ from standard age bands. Enter hours worked and this calculator confirms the minimum legal pay and flags when the apprentice rate stops applying.
The apprenticeship wage calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. Apprentice rate for 2026/27 is £8.00 an hour, applying to apprentices under 19, and those 19 or over in the first year of their apprenticeship. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under payroll, paye & employment. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
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Result, 2026/27
Minimum hourly rate
Apprentice rateMinimum weekly pay
Minimum annual pay (52 weeks)
Rate that applies
Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How this is calculated
The apprentice rate of £8.00 an hour for 2026/27 applies only while an apprentice is either under 19, or aged 19 or over and still in the first 12 months of their apprenticeship. As soon as both conditions are no longer met, the apprentice must move onto the standard National Minimum Wage band for their age: £10.85 for 18-20 year-olds or £12.71 for those 21 and over.
This calculator multiplies the applicable hourly rate by contracted hours per week to give the minimum weekly and annual figures, which is the floor a small employer must pay, not a recommended rate.
Time spent training, whether at college or with an employer, counts as working time and must be paid at least the apprentice rate, a point that catches out employers who assume study days are unpaid.
When the rate changes mid-apprenticeship
Employers need to track two dates: the apprentice's 19th birthday and their one-year anniversary on the apprenticeship. The apprentice rate only continues past 19 if they are still within their first year; once both the age and time conditions are exceeded, pay must rise to the relevant age-based rate from the next pay reference period.
Missing this trigger is one of the more common minimum wage underpayments HMRC identifies in small businesses, because payroll software does not always flag it automatically.
What counts towards apprentice pay
Basic pay, plus any performance-related pay, counts towards the minimum wage calculation, but deductions for uniform, tools the apprentice must buy for the job, or accommodation above the offset limit can reduce effective pay below the legal minimum even if the headline rate looks compliant.
It is worth reviewing payslips against actual hours, including any unpaid extra time, at least once a year to confirm the effective hourly rate still clears the correct threshold.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
What is the apprentice minimum wage for 2026/27?
£8.00 an hour, applying to apprentices under 19, and to those aged 19 or over who are still in the first year of their apprenticeship.
When does an apprentice move to the full minimum wage?
As soon as they turn 19 and have completed one year on the apprenticeship, whichever is later. From that point they are entitled to the standard age-related National Minimum Wage or National Living Wage rate.
Does training time count as paid working time for an apprentice?
Yes. Time spent training, whether at a college, training provider or with the employer, is working time and must be paid at least the applicable minimum wage rate.
Can an apprentice be paid more than the apprentice rate?
Yes, the apprentice rate is a legal floor, not a target, and many employers pay more to remain competitive or reflect the apprentice's role and responsibilities.
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