Covers employees paid through PAYE anywhere in the UK, including Scottish Income Tax.
Take-home pay calculator 2026-27
Enter your salary to estimate your pay after Income Tax, National Insurance, student loan repayments and pension contributions for the 2026-27 tax year.
Rates and rules used: 2026-27: Personal Allowance £12,570, reduced by £1 for every £2 of adjusted net income over £100,000. England, Wales and Northern Ireland: 20% on taxable income up to £37,700, 40% up to £125,140, 45% above. Scotland: 19% up to £3,967, 20% up to £16,956, 21% up to £31,092, 42% up to £62,430, 45% up to £125,140, 48% above. Employee National Insurance (category A): 8% between £12,570 and £50,270, 2% above. Student loans: 9% above £26,900 (Plan 1), £29,385 (Plan 2), £33,795 (Plan 4) or £25,000 (Plan 5). Postgraduate loan: 6% above £21,000. Sources: GOV.UK Rates and thresholds for employers 2026 to 2027; GOV.UK Income Tax rates and allowances; GOV.UK Adjusted net income; GOV.UK Tax relief on pension contributions. Checked 17th September 2026. Rates are updated whenever the rules change, and checked at least every April.
How the calculation works
Income Tax is charged on pay above your Personal Allowance, band by band. If you are a Scottish taxpayer, the Scottish rates and bands apply instead. National Insurance is charged at 8% on pay between £12,570 and £50,270 and 2% above that. Student loan and postgraduate loan repayments are a percentage of pay above the threshold for your plan.
How pension contributions change the result
Salary sacrifice: you give up part of your salary in exchange for an employer pension contribution, so tax, National Insurance and student loan repayments are worked out on the lower salary.
Net pay arrangement: your contribution is taken before Income Tax, but not before National Insurance or student loan repayments.
Relief at source: your contribution is taken from your pay after tax, and the pension scheme claims basic-rate tax relief on top. Enter the total contribution including that relief. Higher, intermediate, advanced and top-rate taxpayers may be able to claim more relief from HMRC, which this calculator does not include.
What this calculator assumes
One employment, with steady pay for the whole 2026-27 tax year. The standard Personal Allowance, reduced where your income is over £100,000, and no other tax code adjustments. No other income, no benefits in kind, and no Marriage Allowance or Blind Person's Allowance. National Insurance category A, so not over State Pension age and not paying a reduced rate. The pension percentage applies to your whole salary. No student loan is paid off during the year.
It does not include the High Income Child Benefit Charge, pension annual allowance charges, any separate top-up for low earners in net pay schemes, or employer pension contributions. It does not check whether salary sacrifice takes your pay below the minimum wage.
Common questions
Why is my payslip different?
Payroll works out tax, National Insurance and student loans each pay period using your tax code. Bonuses, overtime, starting part-way through the year, an emergency or adjusted tax code, or benefits in kind can all make your payslip differ from this estimate.
Should I choose Scotland?
Choose Scotland if you are a Scottish taxpayer, which depends mainly on where you live. Your tax code starts with S if HMRC treats you as a Scottish taxpayer. National Insurance is the same across the UK.
Which student loan plan am I on?
It depends on where and when you started your course. GOV.UK explains which repayment plan you are on.
This is general information, not tax or financial advice. It shows estimated take-home pay after the deductions shown, not your payslip or your final tax position. Your employer's payroll, HMRC or a tax adviser can confirm your own figures. Rates checked against GOV.UK on 17th September 2026.