Apprentice 19+ Year 2+ (40hrs/week) After Tax 2025-26
NMW rate £12.21/hr · 40 hrs/week · Gross: £25,397/year
Your earnings exceed the £12,570 Personal Allowance — Income Tax and NI apply on the excess.
You pay 20% Income Tax and 8% NI on earnings above £12,570.
Tax breakdown — Apprentice 19+ Year 2+ (40hrs/week) 2025-26
| Item | Annual | Monthly | Weekly |
|---|---|---|---|
| Gross earnings | £25,397 | £2,116 | £488 |
| Personal Allowance (tax-free) | £12,570 | £1,048 | £242 |
| Income Tax | −£2,565 | −£214 | −£49 |
| National Insurance | −£1,026 | −£86 | −£20 |
| Net take-home | £21,806 | £1,817 | £419 |
Frequently asked questions
Do apprentices pay Income Tax?
Yes. At £25,397/year, your earnings exceed the £12,570 Personal Allowance. You pay Income Tax of £2,565 at 20% on earnings above £12,570. This is deducted through PAYE.
Do apprentices pay National Insurance?
Yes. On £25,397/year, National Insurance applies on earnings above £12,570 (£242/week). You pay £1,026 in employee NI at 8% on earnings between £12,570 and £50,270.
What is the apprentice NMW rate for 2025-26?
The apprentice rate is £7.55/hr for apprentices who are either under 19, or aged 19+ but in the first year of their apprenticeship. Once you are aged 19 or over AND in year two or beyond, you are entitled to the full National Minimum Wage — £12.21/hr for 2025-26. Employers who underpay face penalties from HMRC.
How much does an apprentice take home per month?
On £25,397/year (Apprentice 19+ Year 2+ (40hrs/week)), your monthly take-home is £1,817 after Income Tax of £2,565 and NI of £1,026. Your weekly take-home is £419. Effective tax rate: 14.14%.