Pre-filled with typical Agriculture & Farming figures: 8 employees, £24,000 average salary. Adjust the sliders for your actual numbers.

Minimum Wage Cost Calculator

The National Living Wage rose from £11.44 to £12.21/hr in April 2025 — a 6.7% increase. Enter your minimum-wage workforce to see the total payroll impact.

18200
837.548

Total Annual Payroll Increase

£12,012

+6.7% increase across 8 staff

Per employee increase£1,502/yr
Old annual cost (per person)£22,308
New annual cost (per person)£23,810

Monthly Payroll Increase

£1,001 /month

Rate Comparison

MetricBeforeAfter (Apr 2025)Change
Hourly rate (21+)£11.44£12.21+£0.77
Annual cost (37.5hrs/wk)£22,308£23,810+£1,502
Total (8 staff)£178,464£190,476+£12,012

Agriculture & Farming — Key Concerns

  • Seasonal labour makes employment costs variable and hard to predict
  • Many farm businesses operate near the VAT threshold
  • MTD compliance particularly challenging for traditional record-keeping farms

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Frequently Asked Questions

What is the National Living Wage for 2025/26?
The National Living Wage for workers aged 21+ is £12.21 per hour from April 2025, up from £11.44 (a 6.7% increase).
Does it apply to all workers?
The NLW applies to workers aged 21+. Lower rates apply for 18-20 (£10.00), under 18 (£7.55), and apprentices (£7.55).
What happens if I don't pay the minimum wage?
HMRC can issue penalties of 200% of the underpayment (up to £20,000 per worker), name you publicly, and in serious cases pursue criminal prosecution.