UK Take Home Pay Calculator 2026/27
Enter your salary to see what reaches your bank account each month after Income Tax, National Insurance, student loan and pension — with every deduction shown and the 2026/27 rules for England, Wales, Scotland and Northern Ireland.
£60,000 gross − £11,432 Income Tax − £3,211 NI = £45,357 a year
Breakdown per month
| Item | Amount |
|---|---|
| Gross pay | £5,000 |
| Income Tax | −£953 |
| Employee National Insurance | −£268 |
| Take-home pay | £3,780 |
Where your pay goes
- Take-home (76%)£3,780
- Income Tax (19%)£953
- National Insurance (5%)£268
Income Tax + NI as a share of gross pay.
Tax, NI and student loan on your next £100.
Employer view
Excludes employer pension contributions and the Employment Allowance.
Assumptions
- England Income Tax rules for 2026/27.
- Standard Personal Allowance with the £100,000 taper (no tax code adjustments).
- National Insurance category A, estimated on annual pay. Payroll assesses NI per pay period, so payslips can differ slightly.
- Pay is spread evenly across the year; daily figure assumes 260 working days.
How this was calculated
Take-home pay is your gross pay minus every compulsory and chosen deduction:
Net pay = Gross pay
− Income Tax
− Employee National Insurance
− Student loan repayments
− Your pension contribution1. Income Tax
Everyone starts with a £12,570 Personal Allowance. Above that, England, Wales and Northern Ireland charge 20% on the next £37,700, 40% up to £125,140 and 45% above. Scotland uses six bands from 19% to 48%. The allowance shrinks by £1 for every £2 of income over £100,000, which creates an effective 60% rate (62% with NI) between £100,000 and £125,140.
2. National Insurance
Employees pay Class 1 NI of 8% on earnings between £12,570 and £50,270 a year, and 2% above that. NI is the same in every part of the UK.
3. Student loan and pension
Student loans take 9% of pay above your plan threshold (6% above £21,000 for Postgraduate Loans). Pension contributions reduce your pay in different ways: salary sacrifice cuts pay before tax and NI, a net pay arrangement before tax only, and relief at source after tax with 20% added by the provider.
Worked examples (2026/27)
| Scenario | Take-home per month |
|---|---|
| £60,000, England: tax £11,432, NI £3,211 | £3,780 |
| £60,000 with 5% salary-sacrifice pension | £3,635 |
| £30,000, Scotland: tax £3,451, NI £1,394 | £2,096 |
| £110,000, England (Personal Allowance tapered) | £6,030 |
Salary sacrifice costs you only £1,740 a year in take-home pay for a £3,000 pension contribution, because Income Tax and NI fall too.
Official sources
- Income Tax rates and Personal Allowances (opens in a new tab) — GOV.UK
- Scottish Income Tax (opens in a new tab) — GOV.UK
- Rates and thresholds for employers 2026 to 2027 (opens in a new tab) — HMRC
- Rates and allowances: National Insurance contributions (opens in a new tab) — HMRC
- Repaying your student loan: what you pay (opens in a new tab) — GOV.UK
Rule review
Results are estimates for general information, not personalised tax, legal or financial advice. See our methodology and disclaimer.
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