Salary Tax Calculator Work Out Your UK Take-Home Pay
Enter your salary and see exactly what lands in your bank account each month, after Income Tax, National Insurance and student loan repayments. Updated for the 2026/27 tax year.
If you are an employer, the same calculation also shows what the role costs your business once employer's National Insurance is added on top.
All results from these tools are estimates based on current UK rates and thresholds. Tax rules and rates change, and individual circumstances vary. Please confirm any figure with a qualified adviser at WPC Accountants before relying on it.
Your details
Your breakdown appears here
Enter your details and click Calculate to see your estimated take-home pay.
What this calculator tells you
Most people know their salary. Far fewer know what actually reaches their account, and the gap between the two is usually larger than expected. This calculator closes that gap in one click. Put in your gross salary and it works out:
Most people know their salary. Far fewer know what actually reaches their account, and the gap between the two is usually larger than expected. This calculator closes that gap in one click. Put in your gross salary and it works out:
- Your monthly take-home pay, shown as one clear figure at the top
- Income Tax, using the correct bands for England, Wales, Northern Ireland or Scotland
- Employee National Insurance, worked out on each employment separately, which is how it genuinely works
- Student loan repayments, for Plan 1, Plan 2, Plan 4, Plan 5 or a Postgraduate Loan
- A yearly, monthly, weekly and daily breakdown, so you can sanity check a payslip or compare a contract quoted at a different frequency
- The employer's side, meaning employer's National Insurance and the total cost of the role, shown separately because it does not come out of your pay
It is free, there is no sign-up needed to read the rates and worked examples on this page, and nothing you enter is stored against your name unless you choose to send it to us.
How to use the Salary Tax Calculator
- 1
How do you want to enter your pay?
Choose annual or monthly. If your contract quotes a monthly figure, use monthly and the calculator will gross it up for you.
- 2
Gross salary (£)
Your pay before any deductions. This is the figure on your contract or job offer, not what reaches your account.
- 3
Region
England, Wales and Northern Ireland share one set of tax bands. Scotland has its own. Pick where you live, not where your employer is based.
- 4
Student loan plan
Plan 1, Plan 2, Plan 4, Plan 5, Postgraduate Loan, or none. If you are not sure which plan you are on, check your online student loan account.
- 5
I have a second job
Tick this if you have more than one employment, then enter both salaries. This calculator combines both jobs to work out the true total tax owed, and calculates National Insurance for each job separately.
- 6
Calculate
Your monthly take-home appears first, with the full breakdown underneath.
Income Tax rates for 2026/27
The first £12,570 you earn is tax free. That is your Personal Allowance, and it has been frozen at this level and will stay frozen until April 2028. Above it, tax is charged in bands, and only the slice of income inside each band is charged at that band's rate. Earning £1 into the higher rate does not put your whole salary into the higher rate, which is the single most common misunderstanding we hear.
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Once you earn over £100,000, your Personal Allowance drops by £1 for every £2 above that figure, and disappears entirely at £125,140. The practical effect is an effective tax rate of 60% on the slice between £100,000 and £125,140. If your income is near that range, it is worth a conversation, because there are legitimate ways to manage it.
National Insurance rates for 2026/27
National Insurance is a separate deduction with its own thresholds. Unlike Income Tax, it is worked out on each job individually, and it stops being charged at the full rate once you pass the upper earnings limit.
| Earnings | Threshold | Employee rate |
|---|---|---|
| Below the primary threshold | Up to £12,570 a year | 0% |
| Between the thresholds | £12,570 to £50,270 a year | 8% |
| Above the upper earnings limit | Over £50,270 a year | 2% |
Student loan repayment thresholds for 2026/27
You only repay on earnings above your plan's threshold, and the rate is applied to the excess, not the whole salary. Which plan you are on depends on when and where you started your course, not on how much you borrowed.
| Plan | Annual threshold | Rate on earnings above it |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 (Scotland) | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate Loan | £21,000 | 6% |
If you have both an undergraduate and a postgraduate loan, both are deducted. Source: repaying your student loan on GOV.UK.
Worked example: £45,000 a year
Someone on £45,000, living in England, on the standard 1257L tax code, with no student loan and one job.
| Line | Amount | How it is worked out |
|---|---|---|
| Gross salary | £45,000.00 | Your contract figure |
| Personal Allowance | £12,570.00 | Tax free |
| Taxable income | £32,430.00 | £45,000 less £12,570 |
| Income Tax | £6,486.00 | £32,430 at 20% |
| National Insurance | £2,594.40 | £32,430 at 8% |
| Take-home pay a year | £35,919.60 | £45,000 less both deductions |
A second example, with a student loan: someone on £35,000 in England with a Plan 2 loan pays £4,486.00 in Income Tax, £1,794.40 in National Insurance, and £505.35 towards the loan, because the loan is charged at 9% on the £5,615 they earn above the £29,385 threshold. That leaves £28,214.25 a year, or £2,351.19 a month.
The same figure at different frequencies
| Period | Gross | Income Tax | National Insurance | Take-home |
|---|---|---|---|---|
| Yearly | £45,000.00 | £6,486.00 | £2,594.40 | £35,919.60 |
| Monthly | £3,750.00 | £540.50 | £216.20 | £2,993.30 |
| Weekly | £865.38 | £124.73 | £49.89 | £690.76 |
| Daily | £123.29 | £17.77 | £7.11 | £98.41 |
The daily figures are based on 365 calendar days. Daily wages can vary based on individual organisation policies. Please contact WPC Accountants for further assessment.
If you live in Scotland
Scotland sets its own Income Tax rates and bands, and has six of them rather than three. National Insurance and student loan repayments are unchanged, because those are set across the whole UK. What matters is where you live, not where your employer is based.
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Scottish rates for 2026/27. Source: Income Tax in Scotland on GOV.UK
On £45,000, a Scottish taxpayer pays £6,882.05 in Income Tax against £6,486.00 elsewhere in the UK, so their take-home is £35,523.55 a year rather than £35,919.60, a difference of £396.05 a year, or about £33 a month. The gap widens sharply at higher salaries, because the Scottish higher rate starts at £43,663 rather than £50,271.
If you have a second job
Two jobs are treated differently by the two main deductions, and this is where a lot of people get an unexpected bill.
| Deduction | How two jobs are treated |
|---|---|
| Income Tax | Pooled. Tax is worked out on your total income from both jobs. Your Personal Allowance is normally applied against one job only, so the second job is usually taxed from the first pound, often on a BR code at 20%. |
| National Insurance | Separate. Each employment has its own threshold, so you pay nothing on the first £12,570 in each job. Two jobs at £15,000 each pay less National Insurance overall than one job at £30,000. |
| Student loan | Usually assessed per employment through payroll, which means a low-earning second job may deduct nothing even though your combined income is above the threshold. Any shortfall is normally collected later. |
This calculator combines both jobs to work out the true total tax owed, and calculates National Insurance for each job separately. If your second job is self-employed rather than employed, you would need to declare that income on a Self Assessment tax return instead.
What an employee really costs your business
If you are an employer rather than an employee, the salary is only part of the picture. Employers pay 15% on everything an employee earns above the secondary threshold of £5,000 a year, well below the point at which the employee starts paying anything themselves, so employer's National Insurance is due on almost every salary you pay.
| Cost | Amount | Who pays it |
|---|---|---|
| Gross salary | £45,000.00 | Employer |
| Employer's National Insurance at 15% | £6,000.00 | Employer |
| Total cost to the business | £51,000.00 | Employer |
| Employee's take-home | £35,919.60 | What the employee receives |
Many smaller employers can reduce this. The Employment Allowance lets eligible businesses cut their annual employer National Insurance bill by up to £10,500 for 2026/27. This calculator does not apply it, because eligibility depends on your circumstances, so the employer figure shown here is before any allowance. If you are sponsoring a worker, our Salary & SOC Code Check tells you whether the salary also clears the Home Office thresholds.
What this calculator does not include
Being straight about the limits is what makes the rest of the result trustworthy. This calculator assumes a standard situation. It does not account for:
Being straight about the limits is what makes the rest of the result trustworthy. This calculator assumes a standard situation. It does not account for:
- A non-standard tax code. Everything here assumes 1257L. If yours is different, your figures will be too.
- Pension contributions, on either side. The take-home figure is gross to net through Income Tax, National Insurance and student loan only, and the employer cost figure does not include the employer pension contribution either.
- Self-employed income. Sole traders pay Class 2 and Class 4 National Insurance, not the employee rates.
- Dividends. If you are a company director paying yourself partly in dividends, use our Tax Planning for Directors calculator.
- CIS deductions. Subcontractors in construction have tax taken at source under the Construction Industry Scheme, which works differently again.
- Bonuses, commission, overtime, salary sacrifice, benefits in kind, or a company car.
- Marriage Allowance, Blind Person’s Allowance, or other personal reliefs.
- Starting or leaving a job partway through the tax year, which changes how allowances are spread across the year.
This calculation assumes the standard tax code (1257L). If you have a different tax code, pension enrolment, multiple sources of income, more complex income, or other unusual circumstances, this figure may be different. Please contact WPC Accountants for further assessment.
When it is worth speaking to an accountant
A calculator answers one question. These situations need a person.
| If this is you | What we would do |
|---|---|
| Your payslip does not match this calculator | Check your tax code against your circumstances and, where it is wrong, deal with HMRC to get it corrected and any overpayment refunded. |
| You have more than one source of income | Work out your true combined position and file a Self Assessment tax return so there is no surprise bill. |
| You earn between £100,000 and £125,140 | Look at the 60% effective rate on that slice and what can legitimately be done about it. |
| You are a director paying yourself a salary | Review the salary and dividend split, which usually leaves directors better off than salary alone. |
| You employ staff | Run your payroll, check whether you are claiming the Employment Allowance, and keep the pension side compliant. |
| You are self-employed or a subcontractor | Register you correctly, get your UTR, and handle the return and any CIS refund due. |
We work with limited companies, sole traders, partnerships, construction businesses and charities across the UK. Pricing starts from £99. Book a free consultation and we will look at your position properly.
Frequently asked questions
- On a £45,000 salary in England, Wales or Northern Ireland for 2026/27, you would pay £6,486 in Income Tax and £2,594.40 in National Insurance, leaving £35,919.60 a year, or £2,993.30 a month. This assumes the standard 1257L tax code, no student loan and one job. In Scotland the same salary leaves £35,523.55, because Scottish tax bands are different.
- Take your gross annual salary, subtract the £12,570 Personal Allowance to find your taxable income, apply the tax bands to that figure, then work out National Insurance at 8% on earnings between £12,570 and £50,270. Subtract both from your gross salary and divide by 12. This calculator does all of that instantly, including student loan and Scottish rates.
- £12,570. It has been frozen at that level and is due to stay frozen until April 2028. If you earn over £100,000 it starts to reduce, falling by £1 for every £2 above £100,000, and disappears completely once you reach £125,140.
- For 2026/27, employees pay nothing on the first £12,570, then 8% on earnings between £12,570 and £50,270, then 2% on anything above £50,270. National Insurance is worked out separately for each job you have, unlike Income Tax which is worked out on your total income.
- Scotland sets its own Income Tax rates and has six bands rather than three, starting with a 19% starter rate and rising to 48% at the top. The Scottish higher rate also begins at £43,663 rather than £50,271, so anyone earning above that pays noticeably more. National Insurance and student loan repayments are the same across the whole UK.
- Income Tax is worked out on your combined income from both jobs, and your Personal Allowance is normally applied to one job only, so the second job is often taxed from the first pound. National Insurance works the other way: each job has its own threshold, so two jobs of £15,000 each attract less National Insurance than one job of £30,000. This calculator handles both correctly.
- Once your earnings pass your plan's threshold. For 2026/27 that is £26,900 on Plan 1, £29,385 on Plan 2, £33,795 on Plan 4, and £25,000 on Plan 5, all repaid at 9% of the amount above the threshold. Postgraduate loans start at £21,000 and are repaid at 6%. If you have both an undergraduate and a postgraduate loan, both are deducted.
- It is the standard tax code for most people with one job and no untaxed income. The 1257 stands for a £12,570 tax-free Personal Allowance, and the L means you are entitled to the standard allowance. If your code is different, your take-home will differ from the figure shown here, and it is worth checking whether the code is right.
- No. Pensions are not modelled at all, on either side. Your take-home is worked out through Income Tax, National Insurance and student loan only, so if you pay into a workplace pension your actual take-home will be lower than the figure shown. The employer cost figure covers salary and employer’s National Insurance and does not include the employer’s pension contribution.
- More than their salary. On a £45,000 role you would also pay £6,000 in employer’s National Insurance, charged at 15% on everything above the £5,000 secondary threshold, which brings the total to £51,000. Workplace pension contributions sit on top of that again and are not included here. Eligible employers can reduce the National Insurance element by up to £10,500 a year through the Employment Allowance.
- The most common reasons are a non-standard tax code, employee pension contributions, a bonus or overtime in that period, a benefit in kind such as a company car, or having started the job partway through the tax year. Payroll also calculates period by period rather than annually, which causes small rounding differences. If the gap is large, it is worth having your tax code checked.
- Yes, completely free, with no obligation. You can read the rates, worked examples and answers on this page without entering anything. If you would like your personalised result sent to you, we will ask for your name, email and mobile number so we can send it and follow up if you want us to.