How this take-home pay calculator works
Your take-home pay (also called net pay) is your salary after your employer has taken off income tax, National Insurance, pension contributions and any student loan repayments. This calculator uses the official 2026/27 rates from HMRC and, if you live in Scotland, the Scottish Government's income tax bands.
It works on yearly figures and then divides by 12 for a monthly figure and by 52 for weekly. Your real payslip may differ by a few pounds because payroll calculates tax each pay period rather than across the whole year.
Income tax bands for 2026/27
Everyone gets a tax-free Personal Allowance of £12,570, unless they earn over £100,000. Income above that is taxed in bands:
| Band (England, Wales, NI) | 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% |
Scotland has six bands: starter 19% (£12,571 to £16,537), basic 20% (to £29,526), intermediate 21% (to £43,662), higher 42% (to £75,000), advanced 45% (to £125,140) and top 48% above that. Choose Scotland in the calculator to use them.
National Insurance in 2026/27
Employees pay Class 1 National Insurance of 8% on earnings between £12,570 and £50,270 a year, and 2% on everything above £50,270. You stop paying National Insurance once you reach State Pension age, even if you keep working.
How pension contributions change your take-home pay
- Relief at source: your contribution is taken from your pay after tax, and your pension provider claims 20% tax relief from HMRC and adds it to your pot. A £100 contribution costs you £80.
- Net pay arrangement: your contribution is taken before income tax is worked out, so you get tax relief at your highest rate straight away. You still pay National Insurance on the full salary.
- Salary sacrifice: you give up part of your salary in exchange for an employer pension contribution. You save income tax and National Insurance, which is why it usually gives the biggest boost to take-home pay per pound saved.
Student loan repayments
Student loans are repaid through payroll at 9% of earnings above your plan's threshold (6% for Postgraduate Loans). For 2026/27 the thresholds are £26,900 (Plan 1), £29,385 (Plan 2), £33,795 (Plan 4), £25,000 (Plan 5) and £21,000 (Postgraduate).
Worked example: £35,000 salary
On £35,000 in England with no pension or student loan:
- Income tax: (£35,000 − £12,570) × 20% = £4,486
- National Insurance: (£35,000 − £12,570) × 8% = £1,794.40
- Take-home pay: £28,719.60 a year, or £2,393.30 a month
See more ready-made examples on our salary after tax pages.
The 60% tax trap explained
If your income is between £100,000 and £125,140, you lose £1 of Personal Allowance for every £2 you earn above £100,000. Combined with 40% higher-rate tax, that means an effective tax rate of 60% on that slice of income (62% including National Insurance). Pension contributions reduce your adjusted net income, so paying more into your pension is the most common way to get back under £100,000.
Frequently asked questions
How much tax do I pay on £30,000 a year?
In England, Wales or Northern Ireland you pay £3,486 income tax and £1,394.40 National Insurance on a £30,000 salary in 2026/27, leaving take-home pay of £25,119.60 a year (£2,093.30 a month) before pension or student loan.
What is the tax code 1257L?
1257L is the standard tax code for 2026/27. The number is your £12,570 Personal Allowance divided by 10, and L means you get the standard tax-free allowance. Scottish taxpayers have an S at the start, such as S1257L.
Why is my payslip different from this calculator?
Payroll works out tax and National Insurance each pay period, so small differences are normal. Your tax code, benefits in kind (such as a company car), overtime, salary sacrifice schemes and emergency tax codes can also change what you take home.
Do I pay National Insurance on my pension contributions?
Not if you use salary sacrifice. With relief at source or net pay, National Insurance is worked out on your full salary before the pension contribution.
Is the Personal Allowance the same in Scotland?
Yes. Scottish taxpayers get the same £12,570 Personal Allowance, which tapers away above £100,000 in the same way. Only the bands and rates above the allowance are different.
When does the 2026/27 tax year start and end?
The 2026/27 tax year runs from 6 April 2026 to 5 April 2027.
Last reviewed October 2026 using 2026/27 figures. This calculator gives an estimate for guidance only.