2025/26 · BR tax code handling · Combined income analysis
Your Jobs
£
£
%
Combined Summary
Total Gross£50,000.00
Total Tax£7,136.00
Total NI£1,988.80
Effective Rate23.2%
ℹ️ BR Code: Your second job is taxed at a flat 20% with no Personal Allowance. HMRC reconciles your actual tax at year end — you may get a refund or owe more.
Combined Gross
£50,000.00
per year
£4,166.67 per month
Combined Net Pay
£38,375.20
per year
£3,197.93 per month
Primary Job Net
£27,319.60
Second Job Net
£11,055.60
Monthly Combined
£3,197.93
Effective Rate
23.2%
Item
% of Total
Annually (£)
Monthly (£)
Weekly (£)
Daily (£)
Primary Job Gross
35,000.00
2,916.67
673.08
134.62
Income Tax (with PA)
4,136.00
344.67
79.54
15.91
National Insurance
1,794.40
149.53
34.51
6.90
Primary Job Net
27,319.60
2,276.63
525.38
105.08
Second Job Gross (BR)
15,000.00
1,250.00
288.46
57.69
Income Tax (20% flat)
3,000.00
250.00
57.69
11.54
National Insurance
194.40
16.20
3.74
0.75
Second Job Net
11,055.60
921.30
212.61
42.52
Combined Net Pay
77%
38,375.20
3,197.93
737.98
147.60
Smart Tips
✅
You're in the 20% Basic Rate band — all your income above £12,570 is taxed at the standard rate.
💡
Your second job is taxed on a BR (Basic Rate) code — a flat 20% with no Personal Allowance. At year end, HMRC reconciles your actual tax position and may issue a refund or demand.
Two Jobs Tax Calculator UK — Understanding Tax on Multiple Employments
Working two jobs in the UK is increasingly common — whether it is a main employment alongside a part-time role, a side hustle, or freelance work. However, the tax treatment of a second job is often misunderstood. In the UK, your Personal Allowance of £12,570 can only be applied to one employer at a time — usually your primary job. This means your second job is taxed from the first pound of income, which can make it feel like you are paying a disproportionately high rate. This two jobs tax calculator shows you the combined take-home pay from both employments, accounting for the correct tax codes and NI contributions on each.
Second Job Tax Calculator — How the BR Tax Code Works
When you take a second job, HMRC typically assigns a BR (Basic Rate) tax code to that employment. This means all income from the second job is taxed at 20%, with no Personal Allowance applied. If your combined income from both jobs pushes you into the Higher Rate band (above £50,270), HMRC may issue a D0 tax code for the second job, taxing all income at 40%. For Additional Rate taxpayers, a D1 tax code applies at 45%. The table below summarises the second job tax codes.
Tax Code
When Applied
Tax Rate on Second Job
BR
Combined income stays in Basic Rate band
20% on all earnings
D0
Combined income in Higher Rate band
40% on all earnings
D1
Combined income in Additional Rate band
45% on all earnings
NT
No tax deducted (rare — e.g. very low earnings)
0%
Important: The BR tax code does not mean you pay more tax overall — it simply means the tax is collected differently. At the end of the tax year, HMRC reconciles your total income and total tax paid. If you have overpaid, you will receive a refund. If you have underpaid (for example, because your combined income crossed into a higher band mid-year), you will owe the difference.
Tax on Second Job UK — National Insurance on Multiple Employments
Unlike Income Tax, National Insurance is calculated separately for each employment. This means you pay NI on each job independently — you do not combine your earnings for NI purposes. The Primary Threshold (£12,570) applies to each job separately, so if both jobs pay above this threshold, you pay NI on both. However, if your second job pays less than £12,570 per year, no NI is due on that job. In some cases, workers with two jobs can end up paying more NI than they would if the same total income came from a single employer. If you believe you have overpaid NI, you can claim a refund from HMRC after the end of the tax year.
Second Income Tax Calculator — Worked Example
Here is a worked example: Primary job: £35,000 / Secondary job: £12,000, England/Wales, no pension, no student loan.
1
Primary job gross
£35,000 — tax code 1257L (full Personal Allowance)
2
Primary job Income Tax
(£35,000 − £12,570) × 20% = £4,486
3
Primary job Employee NI
(£35,000 − £12,570) × 8% = £1,794.40
4
Primary job net
£35,000 − £4,486 − £1,794.40 = £28,719.60
5
Secondary job gross
£12,000 — tax code BR (no Personal Allowance)
6
Secondary job Income Tax (BR)
£12,000 × 20% = £2,400
7
Secondary job Employee NI
£12,000 < £12,570 threshold → £0 NI
8
Secondary job net
£12,000 − £2,400 = £9,600
9
Combined take-home
£28,719.60 + £9,600 = £38,319.60
Frequently Asked Questions
How much tax do I pay on a second job in the UK?
Your second job is usually taxed at 20% (BR tax code) on all earnings, with no Personal Allowance applied. If your combined income from both jobs exceeds £50,270, the portion above that threshold is taxed at 40% (D0 tax code). You also pay Employee NI on each job separately — 8% on earnings above £12,570 per job, and 2% above £50,270.
Will I get a tax refund if I overpay on my second job?
Yes. If your second job uses a BR tax code but your combined income does not actually use up your full Personal Allowance (for example, if your primary job is very low-paid), you may have overpaid tax. HMRC will reconcile your total income and tax paid at the end of the tax year and issue a P800 tax calculation. If you have overpaid, you will receive a refund — either automatically or by claiming through your Personal Tax Account.
Can I split my Personal Allowance between two jobs?
Yes. You can ask HMRC to split your Personal Allowance between two employers by contacting them or updating your details through your Personal Tax Account. HMRC will then issue updated tax codes to both employers, so each job receives a portion of the allowance. This can reduce the amount of tax deducted from your second job during the year.
Do I pay National Insurance on both jobs?
Yes, NI is calculated separately for each employment. The Primary Threshold (£12,570) applies independently to each job. If both jobs pay above this threshold, you pay NI on both. If your second job pays less than £12,570 per year, no NI is due on that job. Unlike Income Tax, there is no mechanism to combine earnings for NI purposes across employers.