2025/26 · Full PAYE deductions · England, Wales, NI & Scotland
Your Details
£
%
Key Metrics
Effective Tax Rate24.2%
Marginal Rate28.0%
Employer NI£6,000.00
Total Employment Cost£51,000.00
2025/26 rates: PA £12,570 · Basic 20% · Higher 40% · Additional 45% · NI 8%/2%. Scotland: 19%–48%.
Before Deductions
£45,000.00
per year
£3,750.00 per month
After Deductions
£34,119.60
per year
£2,843.30 per month
Monthly Net
£2,843.30
Weekly Net
£656.15
Daily Net
£131.23
Hourly Net
£16.40
Item
% of Total
Annually (£)
Monthly (£)
Weekly (£)
Daily (£)
Gross Salary
100%
45,000.00
3,750.00
865.38
173.08
Pension Contribution
5%
2,250.00
187.50
43.27
8.65
Income Tax
13%
6,036.00
503.00
116.08
23.22
National Insurance
6%
2,594.40
216.20
49.89
9.98
Take-Home Pay
76%
34,119.60
2,843.30
656.15
131.23
Smart Tips
✅
You're in the 20% Basic Rate band — all your income above £12,570 is taxed at the standard rate.
Take Home Pay Calculator UK — What Is Your Real Net Salary?
Your take-home pay is the amount that actually reaches your bank account after your employer has deducted Income Tax, National Insurance (NI), pension contributions, and any student loan repayments from your gross salary. In the UK, these deductions are collected automatically through the PAYE (Pay As You Earn) system, which means most employees never need to file a self-assessment tax return. However, understanding exactly what is being deducted — and why — is essential for budgeting, salary negotiation, and financial planning. This free UK take-home pay calculator uses the latest 2025/26 HMRC rates to give you an accurate, instant breakdown of your net pay on an annual, monthly, weekly, and daily basis.
Salary Calculator UK 2025/26 — Income Tax Bands and Thresholds
The UK Income Tax system uses a progressive banding structure. The first £12,570 of your income is covered by the Personal Allowance and is completely tax-free. Above that, you pay tax at increasing rates depending on your total income. The table below shows the 2025/26 bands for England, Wales, and Northern Ireland. Scottish rates differ — select Scotland in the calculator above for accurate Scottish figures.
Tax Band
Taxable Income
Tax Rate
Personal Allowance
Up to £12,570
0%
Basic Rate
£12,571 – £50,270
20%
Higher Rate
£50,271 – £125,140
40%
Additional Rate
Above £125,140
45%
Note: The Personal Allowance is reduced by £1 for every £2 of income above £100,000, creating an effective 60% marginal rate between £100,000 and £125,140. This is the so-called "£100k tax trap" — our calculator handles this automatically.
Net Pay Calculator — National Insurance Explained
In addition to Income Tax, most UK employees pay Employee National Insurance Contributions (NICs). For 2025/26, the rates are 8% on earnings between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270), and 2% on earnings above £50,270. There is no NI on earnings below £12,570. Your employer also pays Employer NI at 15% on your earnings above the Secondary Threshold (£5,000 from April 2025), which does not reduce your take-home pay directly but represents the true cost of employing you. The calculator shows both figures so you can understand your full employment cost.
NI Band
Earnings Range
Employee NI Rate
Below Primary Threshold
Up to £12,570
0%
Main Rate
£12,571 – £50,270
8%
Upper Rate
Above £50,270
2%
Salary After Tax UK — Worked Example for Common Salaries
The table below shows approximate take-home pay for common UK salary levels in 2025/26 (England/Wales, no student loan, no pension contribution). Use the calculator above for your exact figures including pension and student loan.
Gross Annual Salary
Income Tax
Employee NI
Net Annual
Net Monthly
£20,000
£1,486
£590
£17,924
£1,494
£25,000
£2,486
£990
£21,524
£1,794
£30,000
£3,486
£1,390
£25,124
£2,094
£35,000
£4,486
£1,790
£28,724
£2,394
£40,000
£5,486
£2,190
£32,324
£2,694
£50,000
£7,486
£2,990
£39,524
£3,294
£60,000
£11,432
£3,190
£45,378
£3,782
£80,000
£19,432
£3,590
£56,978
£4,748
£100,000
£27,432
£3,990
£68,578
£5,715
PAYE Calculator — How the Pay As You Earn System Works
PAYE (Pay As You Earn) is the system HMRC uses to collect Income Tax and National Insurance directly from your salary before you receive it. Your employer uses a tax code — issued by HMRC — to determine how much to deduct each pay period. The most common tax code is 1257L, which corresponds to the standard Personal Allowance of £12,570. If your tax code is different, it may mean you have additional income, untaxed benefits, or outstanding tax from a previous year. The PAYE system ensures that by the end of the tax year (5 April), most employees have paid exactly the right amount of tax without needing to file a self-assessment return. Our salary calculator assumes the standard 1257L tax code and the full Personal Allowance.
Gross to Net Salary Calculator — The Impact of Pension Contributions
Pension contributions are one of the most effective ways to increase your take-home pay relative to your gross salary. Under relief at source or salary sacrifice, pension contributions reduce your taxable income, which means you pay less Income Tax and (in the case of salary sacrifice) less National Insurance. The table below shows how a 5% pension contribution affects take-home pay at different salary levels, compared to no pension contribution.
Gross Salary
Net (No Pension)
Net (5% Pension)
Tax Saving
£30,000
£25,124
£23,874
£250
£50,000
£39,524
£37,274
£450
£60,000
£45,378
£42,528
£528
£100,000
£68,578
£63,578
£1,000+
The pension contribution reduces your take-home pay by less than the contribution amount, because you also save tax on the contribution. At the Basic Rate (20%), every £100 into pension only costs £80 in net pay. At the Higher Rate (40%), it costs just £60.
UK Salary Breakdown — Student Loan Repayments
If you have a student loan, repayments are collected automatically through PAYE alongside your tax and NI. The repayment threshold and rate depend on which plan you are on. For 2025/26, the thresholds and rates are as follows:
Plan
Who It Applies To
Repayment Threshold
Rate Above Threshold
Plan 1
Pre-2012 English/Welsh students; Scottish/NI students
£24,990
9%
Plan 2
Post-2012 English/Welsh students
£27,295
9%
Plan 4
Scottish students (post-2007)
£31,395
9%
Plan 5
Post-2023 English students
£25,000
9%
Postgrad
Postgraduate loans
£21,000
6%
Frequently Asked Questions
How do I calculate my take-home pay in the UK?
To calculate your UK take-home pay, start with your gross annual salary and subtract: (1) Income Tax — calculated on taxable income above the £12,570 Personal Allowance at 20%, 40%, or 45%; (2) Employee National Insurance — 8% on earnings between £12,570 and £50,270, then 2% above; (3) any pension contributions; and (4) student loan repayments if applicable. Our calculator does all of this automatically using 2025/26 HMRC rates.
What is the difference between gross and net salary?
Your gross salary is the amount your employer agrees to pay you before any deductions. Your net salary (take-home pay) is what you actually receive after Income Tax, National Insurance, pension contributions, and student loan repayments have been deducted. For a typical UK employee on £35,000, the difference between gross and net is roughly £7,276 per year (£606 per month).
How much tax do I pay on a £50,000 salary in the UK?
On a £50,000 salary in 2025/26 (England/Wales, standard tax code, no pension, no student loan), you pay approximately £7,486 in Income Tax and £2,990 in Employee NI — a total deduction of £10,476. Your net take-home pay is approximately £39,524 per year (£3,294 per month). The effective tax rate is around 21%.
Does the take-home pay calculator include Scottish tax rates?
Yes. Select 'Scotland' in the Tax Region dropdown to apply Scottish income tax bands. Scotland has six bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%), and Top (48%). National Insurance rates are the same across the UK regardless of region.
How does pension contribution affect my take-home pay?
Pension contributions reduce your taxable income, so you pay less Income Tax. Under salary sacrifice, you also pay less National Insurance. At the Basic Rate (20% tax + 8% NI), every £100 into pension only costs £72 in take-home pay. At the Higher Rate (40% tax + 2% NI), it costs just £58. This makes pension contributions one of the most tax-efficient ways to save.
What is the 2025/26 Personal Allowance?
The Personal Allowance for 2025/26 is £12,570. This is the amount of income you can earn each year before paying any Income Tax. It has been frozen at this level since 2021/22 and is set to remain frozen until at least 2027/28. If your income exceeds £100,000, the allowance is gradually reduced — by £1 for every £2 earned above £100,000 — until it reaches zero at £125,140.