UK Salary & Take-Home Pay Calculator (2025/26 & 2026/27)
Estimate your exact net take-home pay after HMRC PAYE Income Tax, Class 1 employee National Insurance (8% and 2%), workplace pensions, and student loan deductions. Supports England, Wales, Northern Ireland, and Scotland.
Calculations follow statutory HMRC rates and thresholds. For informational purposes only.
2025/26 & 2026/27 (PA £12,570)
8% (PT £12,570 – UEL £50,270)
Gross Earnings & Tax Profile
Pay Period Summary
| Period | Gross | Deductions | Take-Home |
|---|---|---|---|
| Yearly | £ | -£ | £ |
| Monthly | £ | -£ | £ |
| Weekly | £ | -£ | £ |
info How UK Take-Home Pay is Calculated (2025/26 & 2026/27)
1. Income Tax & The Personal Allowance
Every UK resident is entitled to a tax-free Personal Allowance of £12,570. Earnings above this threshold are taxed progressively under PAYE (Pay As You Earn):
- Basic Rate (20%): £12,571 to £50,270
- Higher Rate (40%): £50,271 to £125,140
- Additional Rate (45%): Over £125,140
In Scotland, income is taxed across six Scottish Parliament tax bands: 19% (Starter), 20% (Basic), 21% (Intermediate), 42% (Higher), 45% (Advanced), and 48% (Top Rate).
2. National Insurance & The £100k Taper
Class 1 National Insurance funds statutory state benefits and pensions. Employees pay 8% on earnings between the Primary Threshold (£12,570/yr) and the Upper Earnings Limit (£50,270/yr), and 2% on earnings exceeding £50,270.
The 60% Marginal Tax Trap: Once your adjusted net income reaches £100,000, your £12,570 Personal Allowance reduces by £1 for every £2 of income above £100k. Between £100,000 and £125,140, this loss of allowance combined with the 40% higher rate creates an effective 60% marginal income tax rate (62% including NI).
help Frequently Asked Questions
What is the UK Personal Allowance for 2025/2026 and 2026/2027?
The standard UK Personal Allowance is £12,570. This is the amount of income you can earn each tax year before paying any Income Tax. The Personal Allowance remains frozen through the 2027/2028 tax year under current statutory legislation.
How does the £100,000 Personal Allowance reduction (60% tax trap) work?
If your adjusted net income exceeds £100,000, your Personal Allowance decreases by £1 for every £2 of income above £100,000. It reaches £0 once income reaches £125,140. In this £100k to £125,140 bracket, the combination of 40% higher rate tax and loss of allowance creates an effective 60% marginal income tax rate (plus 2% National Insurance).
What are the current UK employee National Insurance (Class 1) rates?
Employees pay 8% on earnings between the Primary Threshold (£12,570 per year / £1,048 per month) and the Upper Earnings Limit (£50,270 per year / £4,189 per month). Earnings above £50,270 are subject to a 2% National Insurance rate.
How are Scottish Income Tax rates different from England and Wales?
Scottish residents pay income tax across six distinct bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%), and Top Rate (48%). National Insurance thresholds remain UK-wide and aligned with Westminster rates.
How do workplace pension contributions affect take-home pay?
Under auto-enrolment, the statutory minimum employee contribution is typically 5%. Pension contributions reduce your taxable income, lowering both your Income Tax and (if using salary sacrifice) your National Insurance liabilities.