UK take-home pay calculator
Estimate UK take-home pay after income tax, National Insurance, student loan and pension, using dated GOV.UK and HMRC rates for 2026/27 and 2025/26.
A clear answer. Here’s how.
Pay after any pension deduction is the income for tax: the Personal Allowance (£12,570, reduced by £1 for every £2 of adjusted net income over £100,000) comes off first, then each band’s rate applies to the slice of taxable income inside it, with Scottish bands if you choose Scotland. Employee Class 1 National Insurance (category A) is worked out for each pay period with that period’s published thresholds: 8% from the Primary Threshold to the Upper Earnings Limit and 2% above, rounded to the nearest penny. A student loan takes 9% of pay above the plan’s pay-period threshold (Postgraduate Loan 6%), rounded down to the whole pound. A net pay pension reduces taxable pay only; salary sacrifice reduces pay for tax, National Insurance and loan repayments. Every figure comes from the dated dataset for the tax year you choose, and the calculator refuses to run if no dataset covers today’s date.
What this does not include
- Tax codes other than the standard one, including emergency, K and BR codes, Marriage Allowance and Blind Person’s Allowance.
- Income beyond one job’s pay: benefits in kind, a second job, bonuses paid in other months, self-employment, savings interest, dividends, rent and pensions in payment.
- Employer National Insurance and employer pension contributions, and National Insurance categories other than A (under 21, apprentices, over State Pension age, reduced rates, deferment).
- Relief at source pensions, extra higher-rate relief claimed through Self Assessment, pension annual allowance charges and workplace pension rules that differ from the minimum.
- More than one student loan plan at once (a Postgraduate Loan alongside one plan is included), repayments collected through Self Assessment, and overseas repayment rules.
- Child Benefit High Income Charge, Tax-Free Childcare, Gift Aid, charity giving, council tax and benefits.
- Payroll timing: cumulative PAYE, pay that changes during the year or part-year jobs. Income tax is the year’s figure shared over the pay periods, so a payslip can differ by small amounts.
- Scottish taxpayer status rules and other residency questions.
How this is checked
5 reference checks passed These 5 cases were run when this page was built, on 20 October 2026, and all reproduce within the stated tolerance. The same cases are part of the automated tests that run on every change to Toolmoz. Engine version 1.
See the checks and where each expected answer comes from
Case 1
- Inputs
- Tax year 2026-27Where you pay Income Tax england-wales-niAnnual gross pay (£) 52000How often you are paid weeklyYour pension contribution (%) 0Pension percentage applies to grossHow the pension is taken net-payStudent loan plan nonePostgraduate Loan as well no
- Expected, and what Toolmoz gave
- National Insurance per pay period expected 58.66, Toolmoz 58.66
- Where the expected answer comes from
- GOV.UK: National Insurance rates and categories (worked example for a weekly-paid category A employee, 2026/27)
- Allowed difference
- ±0.005
Case 2
- Inputs
- Tax year 2025-26Where you pay Income Tax england-wales-niAnnual gross pay (£) 60000How often you are paid monthlyYour pension contribution (%) 0Pension percentage applies to grossHow the pension is taken net-payStudent loan plan nonePostgraduate Loan as well no
- Expected, and what Toolmoz gave
- National Insurance per pay period expected 267.5, Toolmoz 267.5
- Where the expected answer comes from
- HMRC CWG2 2026/27: monthly National Insurance example at 2025/26 rates
- Allowed difference
- ±0.005
Case 3
- Inputs
- Tax year 2026-27Where you pay Income Tax england-wales-niAnnual gross pay (£) 30000How often you are paid monthlyYour pension contribution (%) 0Pension percentage applies to grossHow the pension is taken net-payStudent loan plan plan2Postgraduate Loan as well yes
- Expected, and what Toolmoz gave
- Student loan deductions per pay period expected 49, Toolmoz 49
- Where the expected answer comes from
- GOV.UK: Repaying your student loan (worked examples, 2026/27)
- Allowed difference
- exact
Case 4
- Inputs
- Tax year 2025-26Where you pay Income Tax england-wales-niAnnual gross pay (£) 35000How often you are paid monthlyYour pension contribution (%) 0Pension percentage applies to grossHow the pension is taken net-payStudent loan plan nonePostgraduate Loan as well no
- Expected, and what Toolmoz gave
- Income tax per year expected 4486, Toolmoz 4486
- Where the expected answer comes from
- GOV.UK: Income Tax rates, previous tax years (worked example for 2025/26)
- Allowed difference
- ±0.005
Case 5
- Inputs
- Tax year 2026-27Where you pay Income Tax scotlandAnnual gross pay (£) 50000How often you are paid monthlyYour pension contribution (%) 0Pension percentage applies to grossHow the pension is taken net-payStudent loan plan nonePostgraduate Loan as well no
- Expected, and what Toolmoz gave
- Income tax per year expected 8982.05, Toolmoz 8982.05
- Where the expected answer comes from
- GOV.UK: Income Tax in Scotland (2026/27 bands)
- Allowed difference
- ±0.005
What this shows: the engine reproduces independently worked values for these cases. It does not prove every possible input is right. To test an answer you were given, see how to check a number; to see what is and is not checked across Toolmoz, see the accuracy ledger.
See a worked example
Worked example
A fixed demonstration, separate from the values you enter above.
- Tax year
- 2026/27 (6 April 2026 to 5 April 2027)
- Where you pay Income Tax
- England, Wales or Northern Ireland
- Annual gross pay (£)
- 40000
- How often you are paid
- Monthly
- Your pension contribution (%)
- 0
- Pension percentage applies to
- All gross pay
- How the pension is taken
- Net pay arrangement (before Income Tax only)
- Student loan plan
- None
- Postgraduate Loan as well
- No
Example result
| Item | Per year (£) | Per month (£) |
|---|---|---|
| Gross pay | 40,000 | 3,333.33333333 |
| Less income tax (England, Wales and Northern Ireland) | 5,486 | 457.166666667 |
| Income tax: Basic rate 20% on £27,430.00 | 5,486 | 457.166666667 |
| Less National Insurance (category A) | 2,193.96 | 182.83 |
| Take-home pay | 32,320.04 | 2,693.33666667 |
Valid for United Kingdom tax year 2026/27 (6 April 2026 to 5 April 2027). Source: official GOV.UK and HMRC pages, linked below. Reviewed on 17 October 2026. These are the rules in force today. Personal Allowance applied £12,570.00; taxable income £27,430.00. Estimate only, not tax, legal or financial advice: see what is not included below.