UK Salary Calculator
Take-home pay after Income Tax, National Insurance, pension and student loans — per year, month and week.
| Component | Yearly | Monthly | Weekly |
|---|---|---|---|
| Gross salary | £35,000 | £2,917 | £673 |
| Income Tax | −£4,486 | −£374 | −£86 |
| National Insurance | −£1,794 | −£150 | −£35 |
| Total deductions | −£6,280 | −£523 | −£121 |
You earn more than 61% of UK taxpayers
You pay more Income Tax than 63% of UK taxpayers
HMRC Survey of Personal Incomes 2023/24Where your salary goes
Your gross pay split into take-home and each deduction, to scale.
How your take-home pay is worked out
Income Tax (England, Wales & NI — frozen through 2026/27)
| Band | Applies to | Rate |
|---|---|---|
| Personal allowance | first £12,570 of income | 0% |
| Basic rate | taxable income to £37,700 | 20% |
| Higher rate | £37,700 – £125,140 | 40% |
| Additional rate | over £125,140 | 45% |
The £100k trap: a 60% effective rate
Above £100,000 the personal allowance shrinks by £1 per £2 earned, gone at £125,140 — each £100 in that window keeps just £38. Pension contributions that bring income under £100,000 restore it.
National Insurance (employee, Class 1)
| Band | Applies to | Rate |
|---|---|---|
| Below threshold | up to £12,570 | 0% |
| Main rate | £12,570 – £50,270 | 8% |
| Upper rate | over £50,270 | 2% |
Pension contributions
- Salary sacrifice — taken before tax and NI, so both fall.
- Relief at source — you pay 80%, your provider claims 20% from HMRC; higher-rate taxpayers reclaim the rest via self-assessment.
Student loans (2026/27 thresholds)
| Band | Applies to | Rate |
|---|---|---|
| Plan 1 | above £26,900 | 9% |
| Plan 2 | above £29,385 | 9% |
| Plan 4 (Scotland) | above £33,795 | 9% |
| Plan 5 | above £25,000 | 9% |
| Postgraduate | above £21,000 | 6% |
A plan loan and a postgraduate loan are repaid at the same time if you have both.
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Frequently asked questions
How is UK take-home pay calculated?
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Take-home pay is your gross salary minus Income Tax, employee National Insurance, pension contributions and student loan repayments. Income Tax is charged at 20% on taxable income up to £37,700, 40% up to £125,140 and 45% above that, after deducting the £12,570 personal allowance. Employee National Insurance is 8% on earnings between £12,570 and £50,270 and 2% above.
What is the 60% tax trap?
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Between £100,000 and £125,140 the personal allowance is withdrawn at £1 for every £2 of income, so each extra £100 earned loses £40 in higher-rate tax plus £20 from the shrinking allowance — an effective 60% marginal Income Tax rate (62% with National Insurance). Pension contributions that bring adjusted net income below £100,000 restore the allowance.
Does this calculator use Scottish income tax bands?
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Yes — tick "Resident in Scotland" and the calculator switches to the six Scottish bands (19% starter to 48% top rate), which differ from the rest of the UK at most income levels. National Insurance and student loan thresholds are the same UK-wide.
How do pension contributions change my take-home pay?
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With salary sacrifice, contributions are taken before tax and National Insurance, reducing both. With relief at source, you pay 80% of the contribution from taxed pay and your pension provider claims the remaining 20% basic-rate relief from HMRC; higher-rate taxpayers can reclaim further relief through self-assessment. Both methods reduce adjusted net income, which can restore the personal allowance above £100,000.
Which student loan plans are supported?
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Plans 1, 2, 4 and 5 (9% of pay above the plan threshold) and the Postgraduate Loan (6% above £21,000). A plan loan and a postgraduate loan are repaid at the same time when you have both. Thresholds change each April: for 2026/27 they are £26,900 (Plan 1), £29,385 (Plan 2), £33,795 (Plan 4) and £25,000 (Plan 5, the first year Plan 5 repayments apply).