Use this free UK salary calculator to find your exact take-home pay for 2026/27. Enter your gross salary and see your net salary after income tax, National Insurance contributions, pension deductions and student loan repayments — broken down monthly and annually. HMRC-aligned for the current tax year. Works for England, Wales, Northern Ireland and Scotland. Updated May 2026. No sign-up. Instant results.
In 2026/27 the personal allowance is £12,570 — you pay no income tax on earnings below this. Above that, you pay 20% basic rate up to £50,270, then 40% higher rate up to £125,140, then 45% above that. National Insurance is 8% on earnings between £12,570 and £50,270, and 2% above £50,270. As a quick guide: a £30,000 salary gives approximately £2,093/month take-home. A £50,000 salary gives approximately £3,297/month. A £60,000 salary gives approximately £3,789/month. A £70,000 salary gives approximately £4,225/month. Scottish taxpayers pay different rates across six bands starting at 19%. Salary sacrifice pension contributions reduce both tax and NI, making them more efficient than standard pension contributions.
Most people know their gross salary but not how the deductions are actually calculated. Here's a plain explanation of how PAYE works, what each deduction covers, and the key things that affect your take-home figure.
PAYE (Pay As You Earn) is HMRC's system for collecting income tax and National Insurance directly from your salary before it reaches you. Your employer calculates the deductions each pay period and sends them to HMRC on your behalf.
The first £12,570 of your salary is tax-free. Income tax only starts on earnings above this threshold. Your tax code (usually 1257L) tells your employer what your personal allowance is.
The remaining taxable income is taxed in bands: 20% on the first £37,700 above your allowance, then 40% on anything above £50,270, and 45% above £125,140.
NI is calculated separately on the same threshold — you pay 8% on earnings between £12,570 and £50,270, and 2% on anything above that. NI isn't affected by your tax code.
Both get pension contributions into your pot — but they work differently and one is almost always more efficient.
Your gross salary is reduced before tax and NI are calculated. You save income tax AND National Insurance (8%) on the contribution. Most efficient option — especially for basic-rate taxpayers where the NI saving is proportionally large.
You pay pension contributions from net pay. The pension provider claims 20% basic-rate tax relief from HMRC automatically. Higher-rate taxpayers must claim the extra 20% via Self Assessment — many don't. No NI saving.
If your employer offers salary sacrifice, use it. The only exception: salary sacrifice can affect mortgage affordability assessments (lenders look at contractual salary), and it reduces the income used for statutory maternity/paternity pay calculations. Worth being aware of if either applies.
Between £100,000 and £125,140, HMRC withdraws your personal allowance — £1 of allowance for every £2 earned above £100,000. This creates an effective marginal tax rate of 60%: 40% higher-rate income tax plus an extra 20% on income that is no longer covered by the shrinking personal allowance.
The fix: Pension contributions via salary sacrifice reduce your adjusted net income. Contributing enough to bring your adjusted income below £100,000 restores the full personal allowance — saving thousands in tax. On a £110,000 salary, a £10,000 pension contribution can save around £6,000 in additional tax.
Figures below assume England/Wales/Northern Ireland tax rates, standard 1257L tax code, no pension contribution and no student loan. Use the calculator above for your exact figures including Scotland, pension and student loan.
| Gross salary | Income tax | National Insurance | Take-home (annual) | Take-home (monthly) |
|---|---|---|---|---|
| £20,000 | £1,486 | £594 | £17,920 | £1,493/mo |
| £25,000 | £2,486 | £994 | £21,520 | £1,793/mo |
| £30,000 | £3,486 | £1,394 | £25,120 | £2,093/mo |
| £35,000 | £4,486 | £1,794 | £28,720 | £2,393/mo |
| £40,000 | £5,486 | £2,194 | £32,320 | £2,693/mo |
| £45,000 | £6,486 | £2,594 | £35,920 | £2,993/mo |
| £50,000 | £7,486 | £2,948 | £39,566 | £3,297/mo |
| £60,000 | £11,432 | £3,094 | £45,474 | £3,789/mo |
| £70,000 | £15,432 | £3,294 | £51,274 | £4,273/mo |
| £75,000 | £17,432 | £3,394 | £54,174 | £4,514/mo |
| £80,000 | £19,432 | £3,494 | £57,074 | £4,756/mo |
| £100,000 | £27,432 | £3,694 | £68,874 | £5,739/mo |
Marriage allowance lets one partner in a marriage or civil partnership transfer £1,260 of their personal allowance to the other — reducing the recipient's tax bill by up to £252 per year.
NHS staff on Agenda for Change (AfC) contracts received a 3.3% pay rise for 2026/27. The table below shows estimated take-home pay for key AfC bands after income tax and National Insurance (England, standard tax code, no pension contribution shown — most NHS staff are in the NHS Pension Scheme which will reduce take-home further).
| AfC Band | Typical roles | Salary range 2026/27 | Est. monthly take-home |
|---|---|---|---|
| Band 2 | Healthcare assistant, porter, admin | £23,615 – £25,674 | ~£1,700/mo |
| Band 3 | Senior HCA, medical secretary | £24,071 – £25,674 | ~£1,730/mo |
| Band 4 | Nursing associate, pharmacy tech | £26,530 – £29,114 | ~£1,920/mo |
| Band 5 | Newly qualified nurse, radiographer | £29,969 – £36,483 | ~£2,100/mo |
| Band 6 | Senior nurse, physiotherapist, OT | £37,338 – £44,962 | ~£2,700/mo |
| Band 7 | Advanced nurse, team manager | £46,148 – £52,809 | ~£3,100/mo |
| Band 8a | Consultant nurse, senior manager | £53,755 – £60,504 | ~£3,500/mo |
| Band 8b | Head of service, specialist director | £62,215 – £72,293 | ~£4,000/mo |
Salary ranges based on 2026/27 AfC pay scales following 3.3% uplift. Take-home estimates are after income tax and NI only — NHS Pension Scheme contributions (typically 5.2–14.5% depending on band) will reduce these figures further. Use the calculator above with your exact salary and pension contribution for a precise figure.