As always, April brings with it a raft of increases to statutory payments, which we have detailed below.
National Living Wage (NLW) and National Minimum Wage (NMW)
As of 1 April 2026, the following increases apply:
- 21 and over (NLW): £12.82 (from £12.21)
- 18 to 20: £10.55 (from £10.00)
- Under 18: £8.00 (from £7.55)
- Apprentice: £8.00 (from £7.55)
Statutory Payments (from 6 April 2026)
- Satutory Sick Pay (SSP): £121.00 per week (up from £118.75)
- Satutory Cap on a Weeks Pay: £740 (up from £719)
- Family Leave Pay (Maternity, Adoption, Paternity, Shared Parental, Parental Bereavement and Neonatal Care leave): £190.00 per week (up from £187.18/ or 90% of average weekly earnings if lower.)
- Earnings threshold: £128 per week (up from £125)
Employer National Insurance Contributions (NICs)
- Employer NICs remain at 15% (following the April 2025 increase)
- Secondary threshold remains at £5,000 per year.
Why is this important for employers?
This is particularly important if you employ people on NLW/NMW, but it is also important if anyone is on statutory leave. If you have a third party managing your payroll, you will want to ensure that they action these payments correctly – delegating this task is not an excuse for a failure to pay correctly.
What advice and guidance is there for employers?
Keep accurate records – ensure timesheets reflects actual hours worked, not just scheduled hours.
Audit regularly – review a sample of timesheets monthly to ensure accuracy.
Use electronic systems – especially useful for larger teams and tracking age-related pay increases.
Clear contracts – Ensure employment contracts clearly set out obligations to record time accurately.
Train managers – they must understand the importance of compliance and enforcement.
Check deductions carefully – Ensure these do not bring pay below NLW/NMW.
How can Thrive help?
We can help you understand your NLW/NMW obligations and ensure you remain compliant with the latest statutory requirements. Contact us to find out more. Enquiries@thrivelaw.co.uk
