Apprentice Under 19 (35hrs/week) After Tax 2025-26
NMW rate £7.55/hr · 35 hrs/week · Gross: £13,741/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 Under 19 (35hrs/week) 2025-26
| Item | Annual | Monthly | Weekly |
|---|---|---|---|
| Gross earnings | £13,741 | £1,145 | £264 |
| Personal Allowance (tax-free) | £12,570 | £1,048 | £242 |
| Income Tax | −£234 | −£20 | −£5 |
| National Insurance | −£94 | −£8 | −£2 |
| Net take-home | £13,413 | £1,118 | £258 |
What does Apprentice Under 19 (35hrs/week) mean in practice?
On a gross of £13,741/year, your take-home is £13,413 annually (£1,118/month, £258/week, £52/day based on 260 working days). Your earnings fall in the Basic Rate band (20% on earnings above £12,570), so for every £1 you earn you keep approximately 97.61p after tax and NI.
You are being paid at the apprentice rate (under-19 / year-1) of £7.55/hr. This is 61% below the UK median salary of £35,000/year. Once you qualify for the full NMW (aged 19+ AND in year two or beyond), your pay rises to £12.21/hr — equivalent to £22,222/year at 35 hrs/week.
Apprentices are entitled to the same PAYE rights as permanent employees: a payslip showing deductions, holiday pay (at least 5.6 weeks/year), and auto-enrolment into a workplace pension (if aged 22+ and earning above £10,000/year). Your employer also receives a government grant to cover up to 95–100% of training costs — this does not affect your take-home pay.
Personalised insights — Apprentice Under 19 (35hrs/week)
At £13,741 you keep 98p of every £1 you earn and lose the equivalent of £1 per working day to Income Tax and NI combined. You are using 100% of your £12,570 Personal Allowance in full — any extra earnings fall straight into the 20% Basic Rate band. Your gross is 0.58× the annualised National Living Wage (£23,810/year at 37.5h/week). Moving from the apprentice rate (£7.55/hr) to the full NMW (£12.21/hr) — once you are 19+ and in year two — is a 62% pay rise, taking you to £22,222/year (+£8,481 gross). A £1/hr pay rise at your current hours would add £1,311 to your annual take-home. Saving 10% of monthly take-home (£112/month) builds a £1k emergency buffer fast; pushing that to 20% (£224/month) fills a full £20,000 ISA in 90 months.
Frequently asked questions
Do apprentices pay Income Tax?
Yes. At £13,741/year, your earnings exceed the £12,570 Personal Allowance. You pay Income Tax of £234 at 20% on earnings above £12,570. This is deducted through PAYE.
Do apprentices pay National Insurance?
Yes. On £13,741/year, National Insurance applies on earnings above £12,570 (£242/week). You pay £94 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 £13,741/year (Apprentice Under 19 (35hrs/week)), your monthly take-home is £1,118 after Income Tax of £234 and NI of £94. Your weekly take-home is £258. Effective tax rate: 2.39%.
How much does this apprenticeship pay per day and per hour after tax?
At £7.55/hr gross, your daily take-home (based on 5-day weeks) is approximately £52. Your net hourly equivalent after tax is £7.37 — compared to the gross rate of £7.55/hr.
When does an apprentice move to the full National Minimum Wage?
Apprentices are paid the apprentice rate (£7.55/hr in 2025-26) only if they are under 19 years old, OR in the first year of their apprenticeship regardless of age. Once an apprentice is both aged 19 or over AND in year two or beyond, they must be paid the age-appropriate NMW: £12.21/hr for those aged 21+, £10.00/hr for those aged 18-20, or £7.55/hr for those aged 16-17. HMRC actively enforces this — underpayment triggers back-pay liability and financial penalties.