This calculator uses HMRC's published income tax bands and National Insurance thresholds for the selected tax year. Scottish income tax rates apply to Scottish taxpayers for non-savings, non-dividend income only — National Insurance is the same across the UK. Taxable benefits in kind (such as private medical insurance) are added to your gross income for tax purposes but do not increase your cash salary. Salary sacrifice arrangements (such as car leasing or additional pension contributions) reduce the income that tax and National Insurance are calculated on, which is why they are more tax-efficient than paying from net salary.