United Kingdom Salary Calculator
Tax Year 2026/2027Updated 2026-07-18
Full United Kingdom Employment & Salary GuideThis calculator estimates employee take-home pay in United Kingdom using official tax bands, statutory rates, and deduction caps for tax year 2026/2027. Enter your gross salary to see estimated PAYE income tax, employee fund contributions, and net take-home pay.
How to use this estimate
Use this calculation for personal budget planning, offer comparison, or sense-checking your monthly payslip.
Enter regular gross base salary. Discretionary bonuses, overtime, taxable allowances, or age-specific tax rebates may adjust your actual payroll slip.
Required Inputs
- Gross salary in GBP (£)
- Frequency selector — Monthly or Annual
Example Salary Breakdown
On a gross salary of £3,500/month (£42,000/year) in England, Wales, or Northern Ireland:
- Gross Salary
- £3,500/mo£42,000/yr
- PAYE Income Tax
- £491/mo£5,886/yr
- Class 1 National Insurance
- £196/mo£2,354/yr
- Effective Tax Rate
- 19.6%
Employer pays
Total fund contribution
How salary deductions work in United Kingdom
The UK uses Income Tax, a progressive tax administered by HM Revenue & Customs (HMRC), alongside a separate system of National Insurance contributions. Everyone gets a Personal Allowance — currently £12,570 a year — which can be earned tax-free before any Income Tax applies. Income above that is taxed in bands: 20% (basic rate), 40% (higher rate) above £50,270, and 45% (additional rate) above £125,140. This calculator uses the England, Wales, and Northern Ireland bands; Scotland sets its own, different bands and is not covered here.
Separately from Income Tax, employees pay Class 1 National Insurance, which funds specific state benefits including the State Pension. National Insurance uses its own thresholds: no contributions are due on earnings up to the Primary Threshold (aligned with the Personal Allowance at £12,570), then 8% is charged on earnings between that threshold and the Upper Earnings Limit (£50,270), dropping to 2% on anything above that. Because Income Tax and National Insurance are calculated independently of one another — both based on gross pay — this calculator shows them as two separate line items rather than combining them into a single "tax" figure.
One detail worth knowing: the Personal Allowance itself starts shrinking for anyone earning over £100,000 a year, reducing by £1 for every £2 earned above that threshold until it reaches zero at £125,140. This calculator does not model that tapering, so results for gross salaries above roughly £100,000 will be somewhat less accurate than for typical earners — a limitation stated clearly in the what-this-calculator-does-not-include section below.
What is included
- UK Income Tax using England, Wales & Northern Ireland bands
- Class 1 employee National Insurance contributions, shown alongside employer NI (15% above the £5,000 Secondary Threshold) for reference
- Monthly and annual net pay breakdown
What is excluded
- —Scotland uses different Income Tax bands and rates — not modelled by this calculator
- —Personal Allowance tapering for income over £100,000 is not modelled; the full £12,570 allowance is applied regardless of income, so results above roughly £100,000 gross may be less accurate
- —Student loan repayments, pension salary sacrifice, and other voluntary or employer-specific deductions
- —Employment Allowance, which can offset some or all of an employer's NI bill — not modelled since it applies at the business level, not per employee
Frequently Asked Questions
Disclaimer: Figures provided are estimates for personal planning and informational guidance. They do not replace certified payroll or tax advisory services. Last updated: 2026-07-18.