How to use the UK salary calculator
- Type your salary and choose whether it is paid per year, month, week, day or hour. For daily or hourly pay, set your hours per week and days per week so the calculator can work out the yearly figure.
- Pick the tax year (2026/27 is the current year, 6 April 2026 to 5 April 2027) and where you live. Scotland has its own income tax bands; England, Wales and Northern Ireland share one set.
- Under Pension, choose how your workplace pension is paid (salary sacrifice, net pay or relief at source) and how much you put in, as a percentage or a fixed amount. Add your employer's percentage to see the full contribution.
- Tick any student loan plans you are repaying, including a Postgraduate Loan.
- Open More options for your tax code, a bonus, taxable benefits such as a company car, Marriage Allowance, Blind Person's Allowance, or no National Insurance if you are over State Pension age.
- Read your take-home pay at the top and switch between year, month and week. The breakdown table shows every deduction per year, month, week and day; on a phone, pick the column you want to see.
How UK take-home pay is calculated in 2026/27
The calculator follows the HMRC rules for one job paid through PAYE with the same pay every period. It works out four things.
Income tax. Most people get a tax-free Personal Allowance of £12,570. Above that, taxpayers in England, Wales and Northern Ireland pay 20% on the next £37,700 (basic rate), 40% up to £125,140 (higher rate) and 45% above it (additional rate). The allowance shrinks by £1 for every £2 of adjusted net income above £100,000, so it is gone at £125,140. Scotland uses six bands for 2026/27: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top rate. With the standard allowance, the 42% rate starts at £43,663 and the 45% rate at £75,001.
National Insurance. Employees (category A) pay 8% on earnings between £12,570 and £50,270 a year and 2% above that. Nothing is due over State Pension age. Your employer also pays 15% on your earnings above £5,000, which the calculator shows as information because it does not come out of your pay.
Student loans. Repayments are 9% of pay above your plan's threshold: £26,900 for Plan 1, £29,385 for Plan 2, £33,795 for Plan 4 and £25,000 for Plan 5 in 2026/27. A Postgraduate Loan adds 6% above £21,000, on top of any undergraduate plan.
Pension. Salary sacrifice lowers your pay before tax, National Insurance and student loan. A net pay arrangement takes your contribution before income tax only. With relief at source you pay 80% from your net pay and your pension provider claims the 20% basic-rate relief; higher-rate relief is reflected here by widening your basic-rate band. Automatic enrolment minimums are 8% of qualifying earnings (£6,240 to £50,270), with at least 3% from the employer.
Worked example: £35,000 in England
With no pension or student loan, a £35,000 salary in 2026/27 gives taxable income of £22,430 (£35,000 minus £12,570). Income tax is 20% of that, £4,486. National Insurance is 8% of the same £22,430, £1,794.40. Take-home pay is £35,000 − £4,486 − £1,794.40 = £28,719.60 a year, or £2,393.30 a month and £552.30 a week. In Scotland the same salary pays £4,501.07 of income tax, leaving £28,704.53. Adding a Plan 2 student loan costs 9% of £5,615 (the pay above £29,385), which is £505.35 a year.
Why your payslip might be different
- Pay-period rounding. Payroll works out tax, NI and student loans every pay day, and student loan deductions are rounded down to whole pounds. Totals can differ from the annual figure by a few pounds.
- Your tax code. An emergency code, underpaid tax from an earlier year or benefits collected through your code change your allowance. Enter your code under More options to use it.
- Bonus months. NI and student loans are worked out per pay period, so a large bonus in one month can be treated differently from the same amount spread over the year.
- Starting part way through the year or having two jobs. Use the pro rata salary calculator or the two jobs tax calculator instead.
- Other deductions such as union fees, payroll giving or a cycle-to-work scheme. Add them under More options.
Related calculators
Paid by the hour? Try the UK hourly wage calculator. To see how a pay rise or a new job changes your take-home, use the salary comparison calculator, and to find the gross salary you need for a target take-home, the net to gross calculator. The tax year comparison shows what changed since 2025/26. All our tools are in salary and money calculators.
Frequently asked questions
How much tax do I pay on £35,000 in the UK?
In England, Wales or Northern Ireland in 2026/27 you pay £4,486 in income tax and £1,794.40 in National Insurance, leaving £28,719.60 a year (about £2,393 a month) before any pension or student loan.
What is the 60% tax trap?
Between £100,000 and £125,140 of adjusted net income you lose £1 of Personal Allowance for every £2 you earn. With 40% tax and 2% NI, each extra £100 leaves you only £38. Paying more into your pension through salary sacrifice or net pay lowers your adjusted net income and can win the allowance back. The calculator shows how much this would take.
Does salary sacrifice save National Insurance?
Yes. Salary sacrifice reduces your pay before income tax and National Insurance, so you save NI as well as tax. Net pay and relief at source schemes give income tax relief only. Under announced Budget changes, from April 2029 only the first £2,000 a year sacrificed into a pension will be free of NI.
Is take-home pay lower in Scotland?
Scotland has its own income tax bands. In 2026/27, people earning up to about £33,500 pay slightly less income tax than elsewhere in the UK (at most around £40 a year, thanks to the 19% starter rate), while those earning more pay more because of the 21% intermediate rate and the 42%, 45% and 48% rates. National Insurance is the same everywhere.
How are student loan repayments worked out?
You repay 9% of your pay above the threshold of your plan (6% above £21,000 for a Postgraduate Loan). If you earn below the threshold you repay nothing. Payroll deducts it each pay day, so a month with overtime or a bonus can include a repayment even if your yearly pay is below the threshold.
Is a bonus taxed at a higher rate?
No. A bonus is added to your pay and taxed at your normal rates. It can feel heavily taxed because it may push that month's pay into a higher band, or past the £100,000 point where the Personal Allowance starts to shrink. Add it under More options to see the yearly effect.
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