How to use the two jobs tax calculator
- Enter the pay from your main job and your second job, per year, month, week or hour.
- Under Tax codes, choose which job uses your personal allowance. The usual codes are filled in, or you can split the allowance or type your own.
- Choose where you live and the tax year (2026/27 by default). Add a student loan or pension under Student loan and pension.
- Read what each payslip deducts, the end of tax year check and the comparison with one job. Switch between year, month and week, or use Copy results.
How tax works when you have two jobs
You get one personal allowance however many jobs you have: £12,570 in 2026/27, shrinking by £1 for every £2 over £100,000. Each job's tax code decides how much of it that job gets.
- 1257L gives a job the full allowance. It normally goes on your main job.
- BR taxes every pound at the basic rate (20%), with no allowance: the usual second-job code.
- D0 taxes all pay at 40% and D1 at 45%, used when your main job pay already reaches that band.
- In Scotland the codes start with S. SBR is 20%, SD0 is the intermediate rate (21%), SD1 the higher rate (42%), SD2 the advanced rate (45%) and SD3 the top rate (48%). Welsh codes start with C and use the same rates as England.
- 0T means no allowance, but the normal bands still apply.
Income tax is settled on your total income. With the right codes, the two payslips together collect exactly that. Otherwise the End of tax year check shows the overpayment or underpayment.
Why two jobs can mean less National Insurance
National Insurance is not added up across jobs. Each employer applies its own primary threshold of £12,570 a year (£1,048 a month, £242 a week) in 2026/27. Employees pay 8% from there to £50,270 and 2% above. So two smaller jobs can pay less NI than one job with the same total, and a job under the threshold pays no employee NI. If both jobs are with the same or associated employers, the pay may be added together. A job paying under the lower earnings limit (£6,708 a year) doesn't count towards your State Pension on its own.
Student loans also work per job: each employer deducts 9% (6% for a Postgraduate Loan) of pay above the threshold, such as £29,385 for Plan 2. In Self Assessment, repayments are worked out on your total income instead.
Worked example (England, 2026/27)
A main job pays £30,000 on code 1257L, and a second job pays £12,000 on code BR.
- Main job: income tax is 20% of (£30,000 − £12,570) = £3,486. NI is 8% of £17,430 = £1,394.40.
- Second job: BR tax is 20% of £12,000 = £2,400. The pay is under the £12,570 threshold, so NI is £0.
- Year-end check: tax on the combined £42,000 is 20% of £29,430 = £5,886, exactly what the two codes collected. Nothing to refund or pay.
- Take-home: £25,119.60 + £9,600 = £34,719.60 a year. One job paying £42,000 would take home £33,759.60, because its NI is £2,354.40. The two jobs keep £960 more.
Splitting your personal allowance
If the job with your allowance pays less than £12,570, the other job is overtaxed. With £8,000 on 1257L and £15,000 on BR, PAYE takes £3,000 but only £2,086 is due on £23,000: £914 too much. HMRC can split the allowance, for example 800L and 457L, so the right tax is taken through the year. Ask HMRC, for example through your personal tax account. Choose Split between both jobs to try it.
Refunds and underpayments
After the tax year ends on 5 April, HMRC compares the tax taken with the tax due. If you paid too much, you usually get a tax calculation letter (P800) and a refund. If you paid too little, HMRC usually collects it through your tax code for a later year. Payslips can also differ from these steady-pay estimates: payroll works per pay period, and emergency codes (W1, M1 or X), benefits in kind, bonuses or a mid-year job change all move the numbers.
Related calculators
For a single job, use the UK salary calculator, for hourly pay the hourly wage calculator, and for part-time hours the pro rata calculator. To weigh up offers, use the salary comparison calculator. All tools are on the salary and money calculators page.
Frequently asked questions
How much tax do I pay on a second job?
Usually 20% of everything it pays (code BR), because your main job uses the personal allowance; D0 (40%) if your main job already pays higher-rate tax. Your total tax is the same as on one job with the same pay.
What does the BR tax code mean?
All pay from that job is taxed at 20% with no allowance. It is right when your other job uses the full allowance and your total income stays within the basic rate band (up to £50,270 outside Scotland).
Do I pay National Insurance on both jobs?
You pay NI on each job separately, and each job has its own £12,570 a year threshold. If a job pays less than the threshold, you pay no employee NI on it. Jobs with the same employer may be added together.
Can I split my personal allowance between two jobs?
Yes. If your main job pays less than £12,570, ask HMRC to give part of the allowance to the second job. Both jobs then get a code ending in L, such as 800L and 457L, instead of 1257L and BR.
Will I get a tax refund if I have two jobs?
Only if PAYE took too much over the year, for example because the allowance was unused on a low-paid main job. HMRC checks this after the tax year ends and usually sends a P800 letter. With the right codes, there is nothing to refund.
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