National Minimum Wage and National Living Wage rates increase from 1 April 2022 

Employers should be aware that all minimum wage rates increase on 1 April of each year. This includes all National Minimum Wage rates and the National Living Wage rate. The new minimum wage rates apply to eligible workers in Northern Ireland from 1 April 2022. 

Minimum wage – increased rates from April 2022 

See table below that shows the current minimum wage rates and new rates from April 2022: 

  Current rate (since April 2021)  New rate from April 2022  Increase 
National Living Wage (23 years old and over)  £8.91  £9.50  6.6% 
National Minimum Wage adult rate (21-22 years old)  £8.36  £9.18  9.8% 
National Minimum Wage (18-20 years old)  £6.56  £6.83  4.1% 
National Minimum Wage (16-17 years old)  £4.62  £4.81  4.1% 
National Minimum Wage (apprentice rate)  £4.30  £4.81  11.9% 
Accommodation Offset  £8.36  £8.70  4.1% 

 Change to rates of National Insurance Contributions April 2022 

National Insurance contributions (NICs)  are a tax paid by employees and the self-employed on their earnings, and by employers on the earnings of those they employ. NICs are not charged on those with low earnings, or on pension income  

From April 2022, the rates of NICs are due to increase by 1.25 percentage points (see Table 1). This means, for example, that the main rate for employees is due to rise from 12% to 13.25%.