Salary after income tax, National Insurance, student loan and pension for the 2026/27 tax year, with Scottish bands.
A UK employee on £40,000 a year in England, Wales or Northern Ireland takes home £32,320.04 in the 2026/27 tax year, which is £2,693.34 a month, after £5,486 of income tax and £2,193.96 of National Insurance on a monthly payroll. The page takes your gross pay, removes the Personal Allowance of £12,570 and applies the bands to what is left: 20% on the first £37,700 of taxable income, 40% up to £125,140 and 45% above that. National Insurance is separate. Category A employees pay 8% on pay between the primary threshold and the upper earnings limit and 2% above it, worked on each payday with that period's thresholds (£1,048 and £4,189 a month, £242 and £967 a week, £12,570 and £50,270 a year) and rounded to the penny. Student loan repayments are 9% of pay over the plan threshold for the pay period, rounded down to the pound, as in HMRC's student loan deduction tables, and a postgraduate loan is 6% over £21,000 a year. Choose monthly, weekly or yearly payroll to match your payslip. Monthly and weekly figures are the yearly figure divided by 12 and by 52.
Scotland sets its own income tax bands: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top, with the higher band starting at £43,663 of income. On £50,000 that costs £1,496.05 more income tax than the rest of the UK, so take-home is £38,024.07 against £39,520.12. National Insurance does not change. Above £100,000 the Personal Allowance falls by £1 for every £2 of income and is gone at £125,140, so between those figures each extra £1,000 of pay leaves only about £380 in England, Wales and Northern Ireland after 62% of it goes in tax and National Insurance, and about £305 in Scotland, where the 45% advanced rate on top of the taper makes 67.5% income tax plus 2% National Insurance. A pension changes the result in three ways. With salary sacrifice the contribution comes off pay before tax and National Insurance. With a net pay arrangement it comes off before tax only. With relief at source you pay 80% of the contribution from take-home and the provider adds 20%. In England, Wales and Northern Ireland a 5% pension on £40,000 leaves £30,880.12 under salary sacrifice and £30,720.04 under the other two, and in Scotland £30,835.05 and £30,674.97. Pension contributions above the pay left after tax, National Insurance and loans are refused. A salary sacrifice must not cut cash pay below the National Minimum Wage (HMRC, salary sacrifice and the effects on PAYE), so the page warns when the pay left is under the £12.71 an hour National Living Wage for age 21 and over.
Leave the tax code number empty to use the standard allowance of £12,570. If your payslip shows a code such as 1100L, type 1100 and the page uses an allowance of £11,000 (the number times ten), and does not taper it. The rates are those on GOV.UK for 6 April 2026 to 5 April 2027: Income Tax rates and bands, Scottish Income Tax rates, and Rates and thresholds for employers 2026 to 2027, which give the National Insurance thresholds and the student loan thresholds a year of £26,900 for Plan 1, £29,385 for Plan 2, £33,795 for Plan 4 and £25,000 for Plan 5 (monthly and weekly equivalents are on the same page). The Scottish bands on GOV.UK are written as total income with the standard allowance, and the page applies them to taxable income by subtracting £12,570.
The figures are rules as of 25 October 2026 for an employee with one job taxed through PAYE. The page leaves out bonuses taxed in a different month, benefits in kind, savings and dividend income, K codes, Marriage Allowance, Gift Aid, the extra relief for people taxed above 20% that a relief-at-source pension claims back from HMRC, National Insurance categories other than A (and nil for someone over State Pension age for the whole tax year, not part-year), and employer National Insurance. Four-weekly pay is not offered, and a payslip can still differ by a few pounds. Nothing you type is stored or sent, and the result is an estimate, not tax or financial advice.
In England, Wales or Northern Ireland, £30,000 leaves £25,120.08 a year in 2026/27, or £2,093.34 a month on a monthly payroll. Income tax is £3,486 (20% of £17,430 above the £12,570 allowance) and National Insurance is £1,393.92 (12 payments of £116.16).
£12,570. It is tapered by £1 for every £2 of adjusted net income above £100,000, so it is £7,570 at £110,000 and zero from £125,140. Pension contributions reduce adjusted net income, which is why a pension can pull a £110,000 earner back under the £100,000 line.
9% of pay above your plan's threshold: £26,900 for Plan 1, £29,385 for Plan 2, £33,795 for Plan 4 and £25,000 for Plan 5. On £45,000 paid monthly with Plan 2 that is £117 a month, £1,404 a year, because each deduction is rounded down to the pound. A postgraduate loan adds 6% of pay above £21,000 a year, and the two are taken together.
For the employee, salary sacrifice is better because National Insurance is also saved. In England, Wales and Northern Ireland, on £40,000 with a 5% pension, salary sacrifice leaves £30,880.12 and a net pay arrangement £30,720.04 (£30,835.05 and £30,674.97 in Scotland), a gap of about £160 a year, which is 8% of the £2,000 contribution. Both save the same income tax. A salary sacrifice cannot take cash pay below the National Minimum Wage, so large sacrifices are capped in real schemes.
Income tax bands differ: 19%, 20%, 21%, 42%, 45% and 48% against 20%, 40% and 45%. Lower earners pay a little less in Scotland (on £28,000 it is £3,046.33 against £3,086), but from about £33,500 upward Scottish income tax is higher: £13,182.05 against £11,432 on £60,000. National Insurance is the same.
No. Employer National Insurance (15% above £5,000 a year for category A) is paid by the employer on top of your gross pay and does not come out of your take-home. The page shows only what is deducted from you.
Each extra £1 of income removes 50p of Personal Allowance, so that 50p is taxed at 40% as well, which makes an effective 60% income tax rate. Add 2% National Insurance and 62% goes. In England, Wales and Northern Ireland, take-home on £101,000 is £68,938.04 against £68,557.96 on £100,000, a rise of about £380. In Scotland the 45% advanced rate applies, so income tax on the extra £1,000 is 67.5% and take-home rises only about £305, from £65,257.91 to £65,562.99.