This calculator uses HMRC's published income tax bands and National Insurance thresholds for the selected tax year to work out your exact take-home pay.
Income tax is charged in bands: nothing on your personal allowance (£12,570 for most people), 20% on the next slice up to the basic rate limit, 40% above that up to the additional rate threshold, and 45% beyond it. If your adjusted net income exceeds £100,000, your personal allowance is gradually withdrawn — reduced by £1 for every £2 over the threshold, reaching zero at £125,140. Scottish income tax rates apply to Scottish taxpayers for non-savings, non-dividend income only — National Insurance is the same across the whole UK regardless of the Scottish toggle.
National Insurance is calculated separately from income tax, on earnings above the primary threshold, at a lower rate above the upper earnings limit. Pension contributions and salary sacrifice both reduce the earnings NI is calculated on, in the same way they reduce taxable income.
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 for the same thing from your net salary.
This calculator estimates standard PAYE deductions for a typical employee — it doesn't account for every possible circumstance, such as marriage allowance transfers, other tax codes, or income from outside employment. Bonuses are shown as their annual impact; your actual take-home pay in the month a bonus lands may differ slightly because PAYE spreads your personal allowance evenly across the year.
Figures are based on HMRC's published Income Tax rates and Personal Allowances and National Insurance rates and categories for the selected tax year.