Take-Home Pay Calculator

What's My Take-Home Pay?

Calculate your take-home pay after tax, National Insurance, and other deductions. Updated for the 2026/27 tax year.

Income Details

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£
Resident in Scotland

Your results

Enter your income details and click calculate to see your take-home pay breakdown.

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Understanding Take-Home Pay

What's actually left after tax

How your take-home pay is calculated

Your employer pays your gross salary, then HMRC takes income tax and National Insurance before the money reaches you. Other deductions like pension contributions and student loan repayments come off too, depending on your situation.

1

Gross salary

Your full pay before any deductions. The number on your contract or job offer.

2

Tax & NI deducted

Income tax and National Insurance are calculated on your taxable income and collected via PAYE.

3

Other deductions

Pension contributions, student loan repayments, and any salary sacrifice benefits reduce the final figure further.

Decoding your payslip

Every payslip contains the same core lines — here's what they each mean.

Gross pay — your full salary before anything is taken off
Taxable pay — gross pay minus any tax-free amounts (e.g. pension, salary sacrifice)
Income tax — deducted via PAYE based on your tax code
National Insurance — your employee NI contribution for the period
Pension deduction — your contribution; employer's share is listed separately
Year-to-date figures — cumulative totals since April; used to check you've paid the right tax overall

Marriage Allowance

If one partner earns below £12,570 and the other is a basic-rate taxpayer, you can transfer £1,260 of personal allowance — saving up to £252 a year.

  • Must be married or in a civil partnership
  • Lower earner applies via GOV.UK — backdatable up to 4 years
  • Not available if either partner pays higher or additional rate tax

Pension contributions

How your contributions are taken affects both your take-home pay and how much tax relief you get.

  • Salary sacrifice reduces gross pay before tax and NI, saving the most
  • Relief at source takes contributions after tax, then adds 20% basic rate relief automatically
  • Higher and additional rate taxpayers can claim extra relief via self-assessment

Salary sacrifice & benefits

Salary sacrifice schemes let you give up part of your gross pay in exchange for a benefit — reducing your taxable income, income tax, and NI in one go.

  • Cycle to Work — spread the cost of a bike and save 28–42% depending on your tax band
  • Electric car lease — company EV schemes attract very low benefit-in-kind tax (2% in 2026/27)
  • Pension — the most common scheme; saves both employee and employer NI contributions
  • Childcare vouchers — legacy scheme; new claimants should use Tax-Free Childcare instead

The £100k trap

Earn over £100,000 and your personal allowance starts to be withdrawn — £1 for every £2 above the threshold. By £125,140 it's gone entirely, creating an effective marginal rate of 60% on income in that band.

Below £100k

Full £12,570 personal allowance applies. Effective higher rate is 40%.

£100k–£125,140

Allowance tapers away. Effective marginal rate hits 60% — 40% tax plus 20% from lost allowance.

Above £125,140

No personal allowance. 45% additional rate applies. Pension contributions can bring ANI back below £100k.

Adjusted net income

Adjusted net income is your total taxable income minus reliefs like pension contributions and Gift Aid. HMRC uses it to decide several thresholds:

  • £60,000+ triggers the High Income Child Benefit Charge
  • £100,000+ withdraws the personal allowance at £1 per £2 — pushing the effective marginal rate to 60%
  • Pension contributions reduce ANI and can restore both allowances

The Numbers

Tax Rates and Thresholds (2026/27)

England, Wales & NI

  • • Personal Allowance: £12,570
  • • Basic Rate: 20% (£12,571 to £50,270)
  • • Higher Rate: 40% (£50,271 to £125,140)
  • • Additional Rate: 45% (over £125,140)

Scotland

  • • Personal Allowance: £12,570
  • • Starter Rate: 19% (£12,571 to £16,537)
  • • Basic Rate: 20% (£16,538 to £29,526)
  • • Intermediate Rate: 21% (£29,527 to £43,662)
  • • Higher Rate: 42% (£43,663 to £75,000)
  • • Advanced Rate: 45% (£75,001 to £125,140)
  • • Top Rate: 48% (over £125,140)

National Insurance

  • 8% on earnings between £12,570 and £50,270 per year
  • 2% on earnings above £50,270 per year
  • No NI contributions on earnings below £12,570

Student Loan Thresholds

  • Plan 1: 9% of income above £26,900
  • Plan 2: 9% of income above £29,385
  • Plan 4 (Scotland): 9% of income above £33,795
  • Plan 5: 9% of income above £25,000
  • Postgraduate Loan: 6% of income above £21,000

Pension Contributions

  • Qualifying Earnings: Contributions based on qualifying earnings (£6,240–£50,270)
  • Gross Earnings: Contributions based on total earnings
  • Relief at Source: Contributions taken after tax with basic rate relief added automatically
  • Salary Sacrifice: Contributions taken before tax and NI calculations

Tax Codes

Your tax code tells your employer how much income is tax-free. Most employees are on 1257L, representing the £12,570 personal allowance.

  • L — standard personal allowance
  • M / N — Marriage Allowance transfer (M receives, N gives)
  • BR — all income taxed at basic rate (e.g. second job)
  • K — negative allowance, e.g. untaxed benefits in kind
  • S / C — Scottish / Welsh rates apply
  • W1 / M1 — emergency non-cumulative code; tax calculated per period only
  • NT — no tax to be deducted

Educational guidance only — not financial or tax advice. Figures use 2026/27 rates and assume a standard tax code. Actual take-home pay depends on your specific tax code, benefits in kind, and individual circumstances. Speak to a qualified adviser or check your payslip for precise figures.

Want to See Your Pension Projections?

Use our pension calculator to see how your contributions could grow over time and plan for your retirement.

Calculate Pension Growth
Related guide

Understand where your salary really goes

Read the take-home pay guide for a clearer breakdown of tax bands, National Insurance, pension deductions and payslip basics.

Read the take-home pay guide