UK take-home pay calculator 2026/27
Estimate annual and per-pay-period take-home after Income Tax, employee National Insurance, pension contributions and student loans.
Income Tax
Uses 2026/27 bands for England, Wales and Northern Ireland, or the six Scottish bands when selected.
National Insurance
Uses category A employee thresholds for the selected pay frequency, rounded per pay period.
Student loans
Supports Plans 1, 2, 4 and the new Plan 5, plus a postgraduate loan calculated per pay period.
What this calculator assumes
This estimate models one salaried employment with regular equal pay throughout the full 2026/27 tax year. It assumes the standard Personal Allowance, a cumulative basis and employee National Insurance category A. Salary sacrifice and net-pay pension arrangements are treated differently because salary sacrifice normally reduces cash pay for both Income Tax and National Insurance, while a net-pay arrangement reduces taxable pay but not National Insurance pay.
2026/27 Income Tax bands
England, Wales and Northern Ireland
| Band | Taxable income after allowances | Rate |
|---|---|---|
| Basic | Up to £37,700 | 20% |
| Higher | £37,701 to £125,140 | 40% |
| Additional | Above £125,140 | 45% |
The standard Personal Allowance is £12,570. It falls by £1 for every £2 of adjusted net income above £100,000 and reaches zero at £125,140.
Scotland
| Band | Taxable income after allowances | Rate |
|---|---|---|
| Starter | Up to £3,967 | 19% |
| Basic | £3,968 to £16,956 | 20% |
| Intermediate | £16,957 to £31,092 | 21% |
| Higher | £31,093 to £62,430 | 42% |
| Advanced | £62,431 to £125,140 | 45% |
| Top | Above £125,140 | 48% |
National Insurance and loan thresholds
For a standard category A employee, National Insurance is 8% on pay above the primary threshold up to the upper earnings limit, then 2% above it. Monthly thresholds are £1,048 and £4,189; weekly thresholds are £242 and £967. The calculation applies the selected pay interval and rounds each period to pennies before annualising.
| Loan | Annual threshold | Rate above threshold |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate | £21,000 | 6% |
What is not included
- Custom, emergency, BR, D0, D1, 0T or K tax codes
- Irregular bonuses, benefits in kind, multiple jobs or previous pay and tax
- Directors’ National Insurance, non-standard NI categories or self-employment
- Relief-at-source pensions, Gift Aid, Marriage Allowance or Blind Person’s Allowance
- High Income Child Benefit Charge, attachment orders, childcare or other deductions
If any of these apply, use HMRC’s official tools or speak with a qualified payroll or tax professional.
Official sources
- GOV.UK: Income Tax rates and Personal Allowances
- HMRC: Rates and thresholds for employers, 2026/27
- Scottish Government: Income Tax technical factsheet
- HMRC: Student and postgraduate loan guidance
- HMRC: Check your Income Tax estimate
Questions people ask
Is this the same as my PAYE payslip?
Why does Scotland produce a different answer?
Does salary sacrifice reduce National Insurance?
Can I have a student loan and postgraduate loan together?
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