Minimum Wage Arrears Calculator UK
Calculate how much you may be owed in minimum wage arrears — and how to claim.
Calculate Minimum Wage Arrears
National Minimum Wage Rates 2025/26
From April 2025, the National Living Wage (NLW) for workers aged 21 and over is £12.21/hour. The National Minimum Wage (NMW) rates are: aged 18–20: £10.00/hour; aged 16–17: £7.55/hour; apprentices (under 19 or first year): £7.55/hour.
If you have been paid below the legal minimum, your employer owes you the difference going back up to 6 years. HMRC can investigate complaints, impose penalties of up to 200% of the underpayment, and name employers. You can report underpayment to the Acas helpline: 0300 123 1100.
Frequently Asked Questions
What is the National Living Wage in 2025/26?
£12.21/hour for workers aged 21 and over from April 2025. Workers aged 18–20 receive £10.00/hour; 16–17 year olds £7.55/hour.
How do I claim minimum wage arrears?
You can raise a grievance with your employer, contact HMRC's NMW enforcement team, or make an Employment Tribunal claim. Acas (0300 123 1100) can advise.
How far back can I claim minimum wage arrears?
You can claim up to 6 years of underpayment through civil courts. Employment Tribunal claims must be submitted within 3 months of the last underpayment.
What are HMRC penalties for NMW underpayment?
HMRC can impose a penalty of 200% of arrears (minimum £100, maximum £20,000 per worker). Named employers are also published on GOV.UK.
Does tips or commission count towards minimum wage?
Tips paid via tronc do not count toward minimum wage from April 2024 under the Employment (Allocation of Tips) Act 2023. Commission and bonuses may count in some cases.
Can workers under 16 receive the minimum wage?
No — the National Minimum Wage does not apply to workers under school leaving age (typically 16). Young workers aged 16–17 receive £7.55/hour.
Does National Living Wage apply to self-employed workers?
No — minimum wage legislation only applies to workers (employees and most 'workers' contracts). Genuine self-employed people are not covered.
What about deductions from wages — can my employer deduct for uniform?
Deductions for uniform, tools or accommodation that bring pay below minimum wage are unlawful. Accommodation offset is capped at £9.99/day (2025/26).
What is the Real Living Wage?
The Real Living Wage is a voluntary rate set by the Living Wage Foundation based on actual living costs: £12.60/hr UK, £13.85/hr London (2025). Higher than the statutory NLW.
How do I report minimum wage underpayment?
Report online at GOV.UK or call HMRC NMW helpline: 0800 917 2368. Complaints are confidential and employers cannot lawfully dismiss you for raising a wage complaint.
Does salary sacrifice reduce minimum wage?
If salary sacrifice takes your effective hourly rate below minimum wage, your employer must top up your pay. Student loan deductions are also excluded.
What is the minimum wage for apprentices?
£7.55/hour for apprentices under 19, or aged 19+ in their first year of apprenticeship. After the first year, apprentices aged 19+ are entitled to the full NMW for their age.