How we calculate
Every figure in this calculator comes from published HMRC and Scottish Government rates for the 2026/27 tax year, verified against official sources in August 2026. The full rate card and the assumptions we make are below.
Rates used
Personal allowance£12,570, tapered £1 per £2 above £100,000 adjusted net income
Basic rate (England, Wales, NI)20% on taxable income up to £37,700
Higher rate40% on taxable income from £37,701 up to the £125,140 higher-rate limit (£50,271 to £125,140 gross for those with a full allowance)
Additional rate45% above £125,140
Scottish bands19% starter (£12,571-£16,537), 20% basic (to £29,526), 21% intermediate (to £43,662), 42% higher (to £75,000), 45% advanced (to £125,140), 48% top (above £125,140)
Employee National Insurance8% between £12,570 and £50,270, 2% above (UK-wide)
Employer National Insurance15% above £5,000 secondary threshold
Student loans9% above: Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000. Postgraduate 6% above £21,000
Pension methodsSalary sacrifice reduces taxable and NI-able pay; net pay reduces taxable pay only; relief at source deducts 80% from net pay with basic-rate relief claimed by the provider
Assumptions
- Standard tax code 1257L with no benefits in kind, other income or tax reliefs.
- You are under State Pension age (employee National Insurance applies).
- Student loan repayments are calculated annually on NI-able pay with the deduction rounded down to whole pounds; payroll calculates per pay period, so small rounding differences are normal.
- Pension percentages are treated as the gross contribution. With relief at source you pay 80% of it from net pay and your provider claims the rest; the grossed-up contribution also reduces adjusted net income for the personal allowance taper.
- Hourly and daily figures assume a 37.5-hour week and 260 working days per year.
- Higher-rate relief on relief-at-source pension contributions is claimed through Self Assessment and is not shown in the payslip view.