Take-home pay at different salaries
With the same region, pension and student loan settings as above:
| Salary | Take-home a year | Per month | Tax and NI rate |
|---|---|---|---|
| Enter your salary above to see this table. | |||
How to use this calculator
- Enter your yearly salary before any tax or deductions. For a monthly salary, multiply by 12.
- Choose where you live. Scotland has its own Income Tax bands. National Insurance and student loans are the same across the UK.
- Add your pension. Enter the percentage you pay and how it's taken. If your pension uses "relief at source" (your payslip shows it taken after tax), enter 0% here: your take-home will then be lower by 80% of your contribution.
- Choose your student loan plan, if you have one.
2026 to 2027 rates used
| Item | Rate |
|---|---|
| Personal Allowance | £12,570 (reduced by £1 for every £2 over £100,000) |
| Income Tax (England, Wales, NI) | 20% to £50,270; 40% to £125,140; 45% above |
| Income Tax (Scotland) | 19%, 20%, 21%, 42%, 45%, 48% (six bands) |
| Employee National Insurance | 8% on £12,570 to £50,270; 2% above |
| Student loans (9%) | Plan 1 over £26,900; Plan 2 over £29,385; Plan 4 over £33,795; Plan 5 over £25,000 |
| Postgraduate Loan (6%) | Over £21,000 |
How it's calculated
Worked example
Sam lives in England, earns £35,000, pays 5% into a net pay pension and has a Plan 2 student loan.
With no pension or student loan, £60,000 in England leaves £45,357.40 a year after £11,432.00 Income Tax and £3,210.60 National Insurance.
What this calculator doesn't cover
- Tax codes other than 1257L, second jobs, and benefits in kind such as a company car.
- Pensions that use relief at source, and higher-rate tax relief you claim back through Self Assessment.
- Marriage Allowance, the High Income Child Benefit Charge, and people over State Pension age (who don't pay National Insurance).
- Self-employed income. Use our self-employed tax calculator for that.
Frequently asked questions
Why is salary sacrifice better for take-home pay?
With salary sacrifice, your pension comes off your pay before National Insurance and student loan repayments as well as Income Tax. With a net pay pension, it only comes off before Income Tax. On the example above, switching Sam's 5% to salary sacrifice saves £140.00 of National Insurance and £157.50 of student loan a year.
Why do people earning over £100,000 pay so much tax?
Your Personal Allowance falls by £1 for every £2 you earn over £100,000, and is gone at £125,140. On that slice of pay you lose 40% tax on the pay itself and 40% on the lost allowance, so the rate is effectively 60% before National Insurance. Pension contributions reduce the income used for this test.
Which student loan plan am I on?
It depends on where and when you started your course. Plan 2 is for most students from England and Wales who started between 2012 and July 2023, Plan 5 for students from England who started on or after 1 August 2023, and Plan 4 for Scottish students. Check your Student Loans Company account or payslip if you're not sure.
Sources: GOV.UK: Income Tax rates; GOV.UK: Scottish Income Tax; GOV.UK: rates and thresholds for employers 2026 to 2027; GOV.UK: student loan repayments. Checked 30 September 2026.