How salary tax works in United Kingdom
UK employees pay Income Tax and Class 1 National Insurance through PAYE. Choose England, Wales or Northern Ireland versus Scotland, then add an employee pension contribution, student-loan plan, Blind Person's Allowance or a valid Marriage Allowance transfer.
Income tax in United Kingdom
The personal allowance tapers above £100,000 before the applicable UK or Scottish earned-income bands are applied. Blind Person's Allowance and a selected Marriage Allowance transfer increase the modeled allowance, while pension and other eligible deductions reduce taxable pay.
Employee contributions
Category A employee National Insurance is charged at 8% between the primary threshold and upper earnings limit and 2% above it. Student-loan Plan 1, 2, 4 or 5 and postgraduate repayments are annualized as separate deductions.
Take-home pay example
A Scottish employee can face different income-tax bands from an employee elsewhere in the UK while paying the same National Insurance rates. Selecting Plan 2 adds a repayment only above that plan's threshold.
Tax sources and verification
This adapter is labelled 2026/27, valid 2026-04-06 to 2027-04-05. Sources were last checked on 2026-08-31. The calculator separates annual liability from payroll withholding and disables payslip mode when the required official method is not implemented.
- HMRC: Rates and thresholds for employers 2026 to 2027
Effective period: 2026/27 · Verified: 2026-08-31
- HMRC: Student and postgraduate loan deduction tables 2026 to 2027
Effective period: 2026/27 · Verified: 2026-08-31
United Kingdom salary calculator FAQ
Which UK student loans are supported?
Plans 1, 2, 4 and 5 plus a postgraduate loan are available. Payroll normally tests thresholds each pay period, and borrowers with concurrent plan and postgraduate deductions need a more detailed calculation.
Can I include Marriage or Blind Person's Allowance?
Yes. Enable either option only when the statutory eligibility rules are satisfied. Marriage Allowance also depends on both partners' income and is restricted for some higher- or Scottish-rate cases.
How are workplace pensions treated?
The entered pension amount reduces modeled taxable income. Net-pay, relief-at-source and salary-sacrifice schemes affect Income Tax and National Insurance differently, so the exact payslip effect can vary.
Important financial disclaimer
This calculator estimates employee take-home pay using the information you enter and current published tax/payroll rules. Actual payroll may differ because of employer-specific benefits, tax-card settings, local rules, prior-period earnings, bonuses and other circumstances. It is not tax advice.