What is take-home pay?
Take-home pay, also called net salary, is the amount of earnings remaining after relevant payroll deductions. For most employees, the main statutory deductions are Income Tax and employee National Insurance.
Other deductions may include workplace pension contributions, student loan repayments, postgraduate loan repayments and additional amounts required under an employment arrangement.
This calculator provides a simplified annual estimate rather than a replacement for your payslip or employer's PAYE calculation.
How the 2026/27 salary estimate works
The original calculator uses the standard £12,570 Personal Allowance, applies the reduction for adjusted income above £100,000 and calculates Income Tax using the 20%, 40% and 45% main rates.
It also estimates employee National Insurance under standard Category A assumptions. The calculator is intended for England, Wales and Northern Ireland, rather than Scottish Income Tax.
The standard annual amount of income generally available tax-free, subject to tapering and individual circumstances.
Applied to taxable earnings within the basic-rate band.
Standard Category A rate between the primary and upper earnings thresholds.
UK Income Tax bands for 2026/27
For non-savings employment income in England, Wales and Northern Ireland, the standard bands used in this calculator are shown below. Welsh rates are subject to the applicable Welsh income tax framework.
| Tax band | Standard annual income range | 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 | Above £125,140 | 45% |
These are standard reference ranges assuming the full Personal Allowance. Where that allowance is reduced, the effective tax calculation changes. Different rules can also apply to savings, dividends and other income.
Employee National Insurance for 2026/27
Employee National Insurance is a separate deduction from Income Tax. The standard Category A annualised thresholds and rates used for this illustration are:
| Annual earnings range | Employee NI rate |
|---|---|
| Up to £12,570 | 0% |
| Above £12,570 to £50,270 | 8% |
| Above £50,270 | 2% |
Actual National Insurance is normally calculated for each payroll period, and rates may differ for other National Insurance categories.
How to calculate salary after tax
A simplified annual calculation starts with gross salary, determines taxable income after applicable adjustments, calculates Income Tax and employee National Insurance, then subtracts the deductions.
Estimated net annual salary = Gross salary − qualifying salary reductions − Income Tax − employee National Insurance
Estimated monthly take-home pay = Net annual salary ÷ 12
Estimated weekly take-home pay = Net annual salary ÷ 52
The precise treatment of a pension contribution depends on whether it is made through salary sacrifice, a net-pay arrangement or relief at source. These arrangements should not automatically be treated as identical.
UK salary after tax worked examples
The following illustrations assume the standard Personal Allowance, Category A employee National Insurance, no pension reduction and no student loan deductions.
Example 1: £25,000 gross annual salary
- Gross salary: £25,000
- Taxable income: £12,430
- Income Tax: £2,486.00
- Employee NI: £994.40
Estimated annual take-home pay: £21,519.60
Estimated monthly take-home pay: £1,793.30.
Example 2: £35,000 gross annual salary
- Gross salary: £35,000
- Taxable income: £22,430
- Income Tax: £4,486.00
- Employee NI: £1,794.40
Estimated annual take-home pay: £28,719.60
Estimated monthly take-home pay: £2,393.30.
Example 3: £50,000 gross annual salary
- Gross salary: £50,000
- Taxable income: £37,430
- Income Tax: £7,486.00
- Employee NI: £2,994.40
Estimated annual take-home pay: £39,519.60
Estimated monthly take-home pay: £3,293.30.
Example 4: £75,000 gross annual salary
- Gross salary: £75,000
- Basic-rate Income Tax: £7,540.00
- Higher-rate Income Tax: £9,892.00
- Total Income Tax: £17,432.00
- Employee NI: £3,510.00
Estimated annual take-home pay: £54,058.00
Estimated monthly take-home pay: approximately £4,504.83.
What happens to the Personal Allowance above £100,000?
The standard Personal Allowance is reduced by £1 for every £2 of adjusted net income above £100,000.
For example, at £110,000 of adjusted net income, the allowance is reduced by £5,000, leaving £7,570.
At £125,140 or above, the standard Personal Allowance is normally fully withdrawn. This creates a particularly high effective marginal Income Tax rate in the affected income range.
How do pension contributions affect take-home pay?
Workplace pension contributions can reduce take-home salary, but the tax treatment depends on the pension arrangement.
Under a qualifying salary-sacrifice arrangement, contractual salary may be reduced in exchange for an employer pension contribution. This can affect both Income Tax and National Insurance.
In a net-pay arrangement, employee pension contributions generally reduce taxable pay but do not necessarily reduce National Insurance earnings.
Relief-at-source contributions are treated differently again. The calculator's single reduction input cannot reproduce every arrangement.
Monthly, weekly and annual take-home salary
Annual net salary can be divided by twelve to obtain an average monthly figure or by fifty-two to obtain an average weekly figure.
These are useful budgeting estimates. Actual payslip values may differ due to payroll frequency, tax code, irregular earnings and rounding conventions.
Does this calculator cover Scotland?
No. Scottish taxpayers have different Income Tax bands and rates for relevant non-savings, non-dividend income.
Use the dedicated Scotland Salary After Tax Calculator for an estimate using Scottish Income Tax assumptions.
What is not included in the estimate?
The calculator does not automatically model every individual payroll circumstance. Important exclusions may include:
- Student loan and postgraduate loan repayments
- Unusual or emergency PAYE tax codes
- Scottish Income Tax rates
- Taxable benefits in kind
- Detailed pension contribution tax treatment
- Different National Insurance category letters
- Bonus timing and variable payroll earnings
- Marriage Allowance and other personal tax adjustments
- Additional income outside employment
Why can your actual payslip differ?
PAYE calculations may operate cumulatively over the tax year, depending on the tax code. National Insurance is usually calculated separately for each earnings period.
Therefore, dividing a yearly estimate by twelve may not exactly match a monthly payslip. The difference may be more noticeable when pay varies, bonuses are received or employment begins partway through a tax year.
How to use the UK Salary After Tax Calculator
- Enter your gross annual salary before payroll deductions.
- Enter an annual pension or salary-sacrifice reduction, if applicable.
- Select Calculate to view the estimated take-home salary.
- Review the Income Tax and National Insurance assumptions.
- Compare the estimate with your payslip or employer's payroll information.
Official UK Income Tax and National Insurance guidance
For the latest official tax bands, allowances and payroll requirements, consult the following GOV.UK resources.
- GOV.UK – Income Tax rates and allowances
- GOV.UK – National Insurance rates and categories
- GOV.UK – Understanding tax codes
- GOV.UK – Estimate Income Tax
Frequently asked questions
How much is £30,000 after tax in the UK?
Under the standard assumptions used here, a £30,000 salary gives approximately £25,119.60 annual take-home pay, or £2,093.30 per month, before other deductions.
How much is £50,000 after tax in 2026/27?
Using the standard Personal Allowance and Category A National Insurance assumptions, the estimated annual take-home salary is £39,519.60, or £3,293.30 per month.
Does the calculator include National Insurance?
Yes. The original calculator includes a simplified estimate of standard Category A employee National Insurance.
Does it include student loan repayments?
No. Student loan deductions are not automatically included. Use the dedicated student loan repayment calculator.
Is take-home pay the same as gross salary?
No. Gross salary is earnings before deductions. Take-home salary is the amount remaining after the deductions included in the calculation.
Does the calculator cover Scottish taxpayers?
No. Scottish Income Tax requires different tax bands and rates. Use the separate Scotland salary calculator.
Why does my payslip show a different amount?
Your tax code, pension arrangements, student loans, payroll frequency and other deductions may affect the actual result.
Does salary sacrifice reduce National Insurance?
Qualifying salary-sacrifice arrangements can reduce earnings subject to National Insurance. The precise effect depends on the arrangement.
Is this an official HMRC salary calculator?
No. CalculatorsOnline is independent and is not affiliated with HMRC or the UK Government.
Related UK salary and payroll calculators
Important: This calculator is intended for general financial planning. It does not determine your exact PAYE liability or reproduce every payroll rule. Income Tax, National Insurance, pension treatment and other deductions may vary with individual circumstances.
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