Salary Calculator 2026/27

If you're employed, your employer collects tax through the PAYE (Pay As You Earn) system before you're paid. Your take-home pay is what remains once Income Tax, National Insurance, pension contributions and any student loan repayments have been taken from your gross salary.

Income Tax is charged on what you earn above your Personal Allowance, which is £12,570 for the 2026/27tax year. In England, Wales and Northern Ireland, income between £12,571 and £50,270 is taxed at the 20% basic rate, income from £50,271 to £125,140 at the 40% higher rate, and anything above £125,140 at the 45% additional rate. Only the slice of income that falls inside each band is taxed at that band's rate. If you earn more than £100,000, your Personal Allowance is gradually withdrawn, disappearing entirely at £125,140.

National Insurance is a separate deduction. Employees pay Class 1 contributions at 8% on earnings between £12,570 and £50,270, then 2% on earnings above that. National Insurance is worked out on your full earnings and is not affected by the Personal Allowance taper — our guide to how National Insurance bands work walks through each threshold.

Scotland sets its own Income Tax bands, with six rates from a 19% starter rate up to a 48% top rate. National Insurance and the Personal Allowance are the same across the whole UK.

Pension contributions reduce the income on which you're taxed. Under a salary sacrifice arrangement the contribution is taken before both Income Tax and National Insurance; under other workplace schemes it reduces the income subject to tax. Student loan repayments are a fixed percentage of income above a plan-specific threshold and are calculated independently of your tax — see how the student loan plans compare.

This calculator assumes a standard tax code and a full tax year. Your actual payslip may differ if you have a non-standard tax code, taxable benefits, bonuses, or a salary that changes part-way through the year.