1 April 2026 payroll uprate checklist

1. Update band rates in the payroll system. NLW £12.71, 18-20 £10.85, 16-17 £8.00, apprentice £8.00, accommodation offset £11.10/day.
2. Handle the pay-period straddle. Hours worked before 1 April 2026 use the 2025/26 rates; hours from 1 April use 2026/27. Pro-rate per hour, not per pay reference period.
3. Re-run birthday recalculation. Any worker turning 18 or 21 in the next pay period needs the appropriate band rate from that pay reference period.
4. Audit historic deductions. Uniform, accommodation, salary sacrifice, training, DBS, equipment - check none of them push effective pay below the new floor.
5. Re-issue contract/statement amendments if rate changes. Written statement of employment particulars under section 1 of the ERA 1996 must reflect the new rate.
6. Spot-check the first post-uprate payslip. Sample 10% of NMW-band workers. Confirm effective hourly rate at or above band floor for every pay reference period.

^gov.uk

A weekly-paid worker on Mon-Sun. Week ending Sunday 5 April 2026 has 2 hours pre-uprate (28-31 March, 2025/26 rates) and 5 hours post-uprate (1-5 April, 2026/27 rates). Pay per hour worked at the rate in force for that hour.

A 17-year-old turning 18 on Saturday 4 April 2026 moves to the 18-20 rate for hours worked from the start of the next pay reference period after the birthday - usually Monday 6 April for a weekly payroll. Acas guidance suggests applying immediately is safer if pay-period boundaries are unclear^acas.org.uk.