From 1 April 2026, the UK National Minimum Wage (NMW) has increased. Please see below for the new rates:-
• For 21 year olds and older: £12.71 (a 4.1% increase)
• For 18-20 year olds: £10.85 (a 8.5% increase)
• For 16-17 year olds: £8.00 (a 6.0% increase)
• Apprentice Rate: £8.00 (a 6.0% increase)
Also, from April 2026 onwards, there are significant changes to Statutory Sick Pay (SSP) which we are currently supporting our clients with.
SSP will now be paid from the first day of illness, instead of the fourth day; and the lower earnings limit will be removed – currently, workers must earn a minimum amount (£125 per week) to be eligible for SSP.
In addition to supporting clients with SSP calculations, we can help with other statutory payments, such as staff holiday entitlements and calculation of holiday pay, as well as maternity, paternity, adoption and other leave entitlements.
Running payroll can be complicated and it’s important that it’s done correctly. Getting it wrong can create stress, extra work and financial penalties and we can help you avoid all of that. At Lewis & Co, we can manage all aspects of payroll for businesses of all sizes and our services include:
• Payroll processing.
• Payslips and reports.
• RTI (Real Time Information) submissions.
• Additional forms and reporting, including P11D and P45 when necessary.
• Year-end returns and P60s.
• Auto-enrolment and workplace pensions.
• Employer’s National Insurance and Employment Allowance.
For more information about payroll, message us or call: 01892 513515.