National Minimum Wage UK 2026/27

2026/27 rates

Rates uprated annually in April by Low Pay Commission recommendation.

What counts as working time

• Actual work performed
• On-site standby waiting for work
• Training required by employer
• Travel between assignments (not commute)
• Sleep-in shifts where duties can occur (post-Mencap ruling: only when awake + working)

What doesn't count

• Commute to first workplace + from last
• Rest breaks (paid or unpaid)
• Time off for statutory reasons
• Sleep-in when solely sleeping (post-Mencap)

Common underpayment triggers

• Deductions for uniform / equipment reducing net hourly below NMW
• Salary sacrifice reducing pay below NMW threshold
• Unpaid overtime rounding below NMW
• Sleep-in shifts calculated as paid hours where Mencap doesn't allow

Claiming underpayment

1. Raise with employer (often admin error)
2. Report to HMRC via GOV.UK online form
3. HMRC investigates + can recover unpaid wages + fines
4. Employment tribunal claim within 3 months of last deduction

Naming + shaming

HMRC publishes list of employers underpaying NMW. Significant reputational damage — many well-known brands appear.

In short

NMW 2026/27: £12.21 for 21+. HMRC-enforced with fines + naming. Report suspected underpayment.