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🇬🇧 UK · 2026/27 Tax Year · Free

Apprentice Pay & Tax Explained

Last updated: 09 September 2026 · 2026/27 UK tax year

Starting an apprenticeship? Learn about the new April 2026 minimum wage, when you start paying tax, and calculate your monthly take-home pay.

Your Details

£

The legal minimum is £8.00/hr (from April 2026) if you are under 19, or in the first year of your apprenticeship.

Monthly Take-Home Pay

£1,229.30

Gross Monthly Pay£1,300.00
Income Tax Deducted- £50.50
NI Deducted- £20.20
Student Loan Repayment£0.00

Disclaimer: This calculator provides an estimate based on standard HMRC tax rules for the 2026/27 tax year. It does not account for cumulative PAYE codes, previous underpayments, or specific employer payroll configurations. It is not professional financial advice. For definitive figures, always refer to your official payslip or your HMRC Personal Tax Account.

The Apprentice Minimum Wage (2026/27)

The government sets a specific minimum wage for apprentices. From April 2026, this rate increased to £8.00 per hour.

You are legally entitled to this rate if you are:

  • Aged under 19
  • Aged 19 or over and in the first year of your apprenticeship.

What happens in your second year?

If you are 19 or older and have completed your first year, you must be paid the standard National Minimum Wage for your age group.

For example, if you are 20 and in your second year, your pay must increase to the 18-20 rate. You can use our Minimum Wage Checker to ensure you are being paid legally once your first year is over.

Do apprentices pay Tax and National Insurance?

Apprentices are treated exactly like regular employees when it comes to tax. You are given a tax-free Personal Allowance (usually £12,570 a year, indicated by the 1257L tax code).

Income Tax: You only pay 20% tax on the money you earn above £12,570.

National Insurance: You only pay 8% NI on the money you earn above £242 a week (£12,570 a year).

If you are working 37.5 hours a week at £8.00 an hour, your annual salary is £15,600. Because this is above £12,570, you will see small Tax and NI deductions on your payslip.

Student Loans

Unlike university students, apprentices do not take out student loans to pay for their training—the training costs are covered by the government and the employer. Therefore, you will not have any student loan deductions on your payslip.

If you already have a student loan from a previous degree, you only start repaying it if your salary goes above the repayment threshold (e.g., £28,470 for a Plan 2 loan). Very few apprenticeships pay this much during the training period.

What does it mean to be paid for training time?

By law, you must be paid for your normal working hours AND any training that's part of your apprenticeship (usually one day a week at a college or training provider). If your employer refuses to pay you for your college day, they are breaking the law.

Complete 2026/27 Apprentice Minimum Wage Rates

Worker CategoryHourly Rate (April 2026)Applies WhenAnnual (37.5hr week)
Apprentice Rate£8.00Under 19, OR 19+ in first year~£15,600
16–17 year old rate£8.00After completing year 1 (aged 16–17)~£15,600
18–20 year old rate£10.85After completing year 1 (aged 18–20)~£21,158
21+ rate (NLW)£12.71After completing year 1 (aged 21+)~£24,785

Source: GOV.UK National Minimum Wage rates, effective 1 April 2026. Annual figures based on 37.5-hour week × 52 weeks.

Year-by-Year Pay Progression: What to Expect

Your pay jump between Year 1 and Year 2 can be enormous depending on your age. Here's what changes:

  • Year 1 (any age): You are entitled to the Apprentice Rate of £8.00/hr — even if you are 25 years old.
  • Year 2+ (aged 19 or over): Your employer MUST increase your pay to the National Minimum Wage for your age. For a 21-year-old, that's a jump from £8.00/hr to £12.71/hr — a 59% pay increase. This is automatic by law.
  • Year 2+ (aged 16–17): Your pay moves to £8.00/hr (the 16–17 rate) — same as apprentice rate so no change until you turn 18.
  • Year 2+ (aged 18–20): Your pay jumps to £10.85/hr — a 36% increase from the apprentice rate.
⚠️ Many Employers Forget the Pay Rise

When you complete your first year, your employer is legally required to increase your pay — it does not happen automatically in the payroll system unless they update it. Check your payslip on your 1-year anniversary date. Use our Minimum Wage Checker to verify you are being paid correctly.

Apprentice Pay in Different Sectors (Typical 2026 Rates)

Many employers pay above the legal minimum. Here's what apprentices typically earn in different sectors:

SectorTypical Year 1 RateTypical Year 2+ RateNotes
NHS Healthcare Support£8.00 minimumBand 2 AfC (£25,272)Moves to AfC Band 2 on qualifying
Construction / Trades£8.00–£10.00£12.71–£16.00+CITB-funded scheme
Engineering / Manufacturing£8.00–£12.00£14.00–£18.00Major employers often pay above NMW
IT / Software£12.00–£16.00£15.00–£22.00Degree apprenticeships pay highest
Retail£8.00 minimum£12.71 (NLW)Usually NMW minimum only
Hairdressing / Beauty£8.00 minimum£8.00–£10.00 (U18)Common underpayment sector

Do Apprentices Get Pension Auto-Enrolment?

Yes — if you are aged 22 or over and earn above £10,000/year, your employer must auto-enrol you into a workplace pension. As an apprentice earning the minimum £8.00/hr on a 37.5hr week (£15,600/year), you will likely be automatically enrolled if you are 22+. You can opt out within 1 month, but you lose the employer contribution (free money).

If you are under 22, your employer does not have to auto-enrol you, but you can still ask to join the pension scheme and receive employer contributions voluntarily.

Check your full take-home pay

Make sure your monthly budget adds up. Use our comprehensive payslip calculator to see exactly how much you will take home after tax, pension, and student loan deductions.

Take Home Pay Calculator →

Frequently asked questions

Yes, but only if they earn over the standard Personal Allowance, which is £12,570 a year. If you earn less than this across the year, you pay no Income Tax.

From April 2026, the apprentice minimum wage is £8.00 an hour. This applies if you are under 19, or if you are 19 or over and in the first year of your apprenticeship.

Apprentices only pay National Insurance if they earn above the primary threshold, which is currently £242 a week (£12,570 a year).

No. While you are training as an apprentice, you do not make student loan repayments. If you have an existing loan from a previous university degree, you still won't repay it unless your apprentice salary is above the repayment threshold (which is rare).

Yes. By law, you must be paid for your normal working hours AND any training that's part of your apprenticeship (usually one day a week at a college or training provider).

If you are 19 or older and have completed your first year, you must be paid the standard National Minimum Wage for your age group, which is significantly higher than the apprentice rate.