PAYE Tax Calculator 2026/27

Both views are HMRC-defined.

  • Monthly / Weekly — HMRC PAYE Tax Table Routines spec v24.0; what a real payslip will show (per-period rounding §4.4, §10).
  • Annual — HMRC Self Assessment / P60 view; year-end totals.

The two can legitimately differ by a few pence per period; HMRC reconciles at year-end.

HMRC note: S/C tax-code prefixes override the Scotland checkbox.
Options
Clear
Pension contributions (default: Net Pay + 5% — UK auto-enrolment baseline)

Default: Net Pay + 5%. That's the auto-enrolment baseline most UK office employees actually pay, so the take-home figure reflects what really lands in your bank account. Adjust the % to match your real contribution, switch the scheme if your employer uses a different one, or pick None to see "before pension" take-home (just tax + NI deducted).

Not sure? If your employer offers Salary Sacrifice (often optional in tech / finance), prefer that — it's the most tax-efficient because both income tax and NI come off the reduced salary. Check your payslip if you don't know which scheme applies.

A workplace pension is a savings pot for your own retirement — not pay for current pensioners. Each month a small slice of your salary (typically 5–8%) is set aside in a fund you'll draw from later in life (from age 55+, currently rising to 57).

Who pays in? Both you and your employer. UK law (auto-enrolment, phased in 2012–2018) requires employers to automatically sign up most staff aged 22+ earning above £10,000/year. Once enrolled:

  • Your contribution (typically 5% of qualifying earnings) is deducted from your salary every payday — you'll see it on your payslip.
  • Your employer adds at least 3% on top (often more) — this is free money you'd lose if you opted out.
  • The government tops up your part with tax relief, applied through one of the three schemes below.

You can opt out, but most people don't because of the employer match and tax relief. If you don't pay into a workplace pension at all, leave this set to None. Otherwise enter your % contribution and pick the scheme type your employer uses — the three differ only in when the tax break is given:

  • Relief at Source — common for NEST and group personal pensions. Contribution is taken from your net pay; the provider claims back basic-rate (20%) relief on your behalf. Higher-rate taxpayers reclaim the rest via Self Assessment.
  • Net Pay arrangement — typical for occupational schemes set up by larger employers. Contribution is taken from gross pay before income tax (so tax is on a lower figure), but NI is still on full gross.
  • Salary Sacrifice — you formally agree a lower salary in exchange for the employer paying into your pension. Both income tax and NI are computed on the reduced salary — best take-home, but it lowers your statutory pay base (e.g. for SMP).

Not sure which one applies? Look at your payslip: Salary Sacrifice usually shows your gross already reduced; Net Pay shows the contribution as a pre-tax deduction; Relief at Source shows it as a post-tax deduction. If still unclear, ask HR or your pension provider.

Student loan (optional)

Each region of the UK has its own undergraduate plan. Northern Ireland never moved on from Plan 1, regardless of when you started. Wales stayed on Plan 2 after 2023 — only England moved to Plan 5.

  • Plan 1 / 2 / 4 / 5 — 9% of earnings above the plan's annual threshold (rates and thresholds vary by year).
  • Postgraduate Loan — 6% above £21,000. Stacks on top of any undergraduate plan; common with Plan 2.

Not sure which plan you're on? Check a recent letter or online account from the Student Loans Company (or SAAS in Scotland) — the plan number is printed on it.

Other income (optional)
  • Personal-investment dividends from shares / ETFs (outside ISA).
  • First £500/year is covered by the dividend allowance and tax-free.
  • Remainder taxed at 8.75% / 33.75% / 39.35% based on which income band it falls into above your salary.

How this PAYE calculator works

Enter your gross annual salary, tax code and any pension contributions — the calculator returns your take-home pay broken down by month, week and hour. Income tax is applied band by band using the HMRC PAYE Tax Tables specification, and Class 1 National Insurance is calculated on weekly earnings, matching the figure on your payslip to within a few pence.

What does my tax code mean?

Your tax code controls your personal allowance. The standard code for 2026/27 is 1257L (£12,570 free of tax). K-codes, BR, D0 and Scottish S-prefix codes (e.g. S1257L) are all supported.

Does it support Scottish income tax?

Yes — tick the Scotland box or use an S-prefixed tax code to switch to the Scottish income tax (SRIT) bands, which differ from the rest of the UK above the personal allowance.

How does salary sacrifice affect my take-home pay?

Salary sacrifice lowers your contractual salary in exchange for a pension contribution, reducing both income tax and National Insurance on the sacrificed amount. Select "Salary Sacrifice" as the pension scheme in the form above to see the effect on your net pay.

What can I use this calculator for?

Useful for checking a job offer, modelling a pay rise, verifying a payslip, or comparing salary sacrifice pension options before you speak to HR.