Take-home pay after tax, NI, pension and student loan
Take-home pay after income tax, National Insurance, pension and student loan — England, Wales, NI and Scotland
Enter your salary to see the breakdown
Tax code 1257L, no pension or student loan. Tap a salary for the full breakdown, including tax and NI.
| Gross salary | Take-home (year)per year | Take-home (month)per month |
|---|---|---|
| £20,000 | £17,920 | £1,493.30 |
| £25,000 | £21,520 | £1,793.30 |
| £30,000 | £25,120 | £2,093.30 |
| £35,000 | £28,720 | £2,393.30 |
| £40,000 | £32,320 | £2,693.30 |
| £45,000 | £35,920 | £2,993.30 |
| £50,000 | £39,520 | £3,293.30 |
| £60,000 | £45,357 | £3,779.78 |
| £75,000 | £54,057 | £4,504.78 |
| £100,000 | £68,557 | £5,713.12 |
Every salary from £10,000 to £200,000: see the full 2026/27 take-home pay table.
Autumn Budget · 28 October 2026
Tell us your salary and we'll email you the exact impact on your take-home the morning after the Chancellor's statement — plus the Scottish Budget and April changes. Nothing in between.
Personal allowance £12,570 for everyone, reduced by £1 for every £2 of income over £100,000. Thresholds below assume the full allowance.
| Band | Income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 – £50,270 | 20% |
| Higher rate | £50,271 – £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
| Band | Income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 – £16,537 | 19% |
| Basic rate | £16,538 – £29,526 | 20% |
| Intermediate rate | £29,527 – £43,662 | 21% |
| Higher rate | £43,663 – £75,000 | 42% |
| Advanced rate | £75,001 – £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Employee National Insurance
8% on earnings between £12,570 and £50,270, 2% above. UK-wide; none over State Pension age.
Student loans
9% above Plan 1 £26,900 · Plan 2 £29,385 · Plan 4 £33,795 · Plan 5 £25,000; postgraduate 6% above £21,000.
Marriage Allowance
Transfer £1,260 of allowance to a basic-rate partner, worth £252 a year.
Sources: gov.uk income tax rates, gov.uk rates and thresholds for employers 2026/27, Scottish Rate Resolution 2026-27. Last checked 21 August 2026.
See detailed take-home pay breakdowns for common UK salary amounts:
Our UK salary calculator helps you understand your take-home pay by calculating deductions based on the latest HMRC tax rates. Simply enter your gross salary, and we'll show you exactly how much you'll receive after tax, National Insurance, and pension contributions.
Calculated on your income above the personal allowance (£12,570, reduced by £1 for every £2 you earn over £100,000). England, Wales and Northern Ireland: 20% basic, 40% higher, 45% additional. Scotland: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top. Your tax code (e.g. 1257L, BR, K497) changes the allowance used.
Employee Class 1 NI: 8% on earnings between £12,570 and £50,270, then 2% above £50,270. Employees over State Pension age pay no NI.
If eligible (both married/civil partners, one earns below personal allowance, and higher earner is basic rate taxpayer), transfer unused allowance to save up to £252/year in tax.
Your contribution as a percentage of salary. Net-pay and salary-sacrifice contributions come off before tax (salary sacrifice also before NI); relief-at-source contributions come out of your net pay with basic-rate relief added by the provider.
If you're married or in a civil partnership and one of you earns less than the personal allowance (£12,570 for 2026/27), you can transfer any unused allowance to your higher-earning partner, reducing their tax bill.
If your partner earns nothing and you're a basic rate taxpayer, you can save up to £252/year (2026/27). This is 20% of the unused personal allowance. Actual savings depend on your partner's income and your circumstances.
You're eligible if: (1) You're married or in a civil partnership, (2) One of you earns less than £12,570 (2026/27), (3) The higher earner earns £50,270 or less (basic rate taxpayer), and (4) Neither is registered blind. If the higher earner earns above £50,270, they're a higher rate taxpayer and not eligible. Check your salary carefully before applying!
Age does not change your personal allowance — the age-related allowances were abolished in 2016, so everyone gets £12,570. Age does affect National Insurance: once you reach State Pension age (currently 66) you stop paying employee Class 1 NI, even if you keep working. Tick "Over State Pension age" in the calculator to remove NI.
Scotland has its own income tax system with 6 tax bands instead of 3. The differences are: Scotland has a starter rate of 19% (£12,571-£16,537), basic rate of 20% (£16,538-£29,526), intermediate rate of 21% (£29,527-£43,662), higher rate of 42% (£43,663-£75,000), advanced rate of 45% (£75,001-£125,140), and top rate of 48% (over £125,140). England/Wales have basic (20%, £12,571-£50,270), higher (40%, £50,271-£125,140), and additional (45%, over £125,140) rates. National Insurance rates are the same across the UK.
Your tax code is found on your payslip or P60 form. It tells your employer or pension provider how much tax to deduct from your pay or pension. The standard tax code for 2026/27 is 1257L, which gives you the full personal allowance of £12,570. The calculator understands numeric codes (e.g. 1000L), BR/D0/D1 flat-rate codes, K codes and NT. If you're unsure of your tax code, check your last payslip or log into your HMRC personal tax account online.
The calculator uses the HMRC and Scottish Government rates and thresholds for each tax year, including the personal allowance taper above £100,000, the Marriage Allowance tax reducer, student loan plans 1, 2, 4, 5 and postgraduate, and three pension methods. It is verified against worked examples in an automated test suite. It does not cover multiple jobs, benefits in kind, self-employment or Self Assessment reliefs. Always check against your payslip or ask HMRC for your specific circumstances.
National Insurance (NI) is a tax on earnings that funds state benefits including the NHS and state pension. Employees pay 8% on earnings between £12,570 and £50,270 per year, and 2% on earnings above £50,270. These are Class 1 contributions automatically deducted from your wages. Once you reach State Pension age you pay no employee National Insurance. National Insurance rates are the same across the UK.
Yes, if you're enrolled in a workplace pension scheme. Choose the method your scheme uses: "net pay" contributions come off before tax; "salary sacrifice" contributions come off before tax and National Insurance; "relief at source" contributions leave your net pay with basic-rate relief added by the provider. A typical auto-enrolment pension requires a minimum 5% employee contribution and 3% employer contribution, totalling 8% of qualifying earnings. The calculator applies your percentage to your full salary.
Gross salary is your total earnings before any deductions. This is the figure usually quoted in job advertisements and employment contracts. Net salary (or take-home pay) is what you actually receive in your bank account after income tax, National Insurance, and pension contributions have been deducted. Understanding the difference is crucial for budgeting and financial planning.
This calculator is designed for employed individuals (PAYE). Self-employed people pay Class 2 and Class 4 National Insurance contributions at different rates and thresholds, and have different tax payment schedules. If you're self-employed, you should use a self-assessment tax calculator or consult with an accountant to accurately calculate your tax obligations.
Compare outside IR35, inside IR35, and umbrella company take-home pay side by side
Your take-home pay is what you receive after income tax (20–45%), National Insurance (8% on £12,571–£50,270, then 2%), and any student loan repayments or pension contributions. For 2026/27 the personal allowance remains £12,570 — you pay no tax on this amount. Scotland has six income tax bands instead of three. Our calculator handles PAYE tax codes (numeric, BR/D0/D1, K and NT codes), Scottish rates, the personal allowance taper above £100,000, Marriage Allowance, three pension methods, and student loan plans 1, 2, 4, 5 and postgraduate (Plan 5 repayments started in April 2026).
England & Wales rates: 20% basic (to £50,270), 40% higher (to £125,140), 45% additional. Above £100,000, your personal allowance reduces by £1 for every £2 earned — creating an effective 60% rate. See our Scottish tax rates and £100k tax trap guides for details.