Salary Calculator UK
Calculate your UK take-home with PAYE, National Insurance, and all student loan plans. Supports England, Wales, Northern Ireland, and Scotland's bands. Updated for 2025–26.
Net annual pay
£35,920
20.2% deducted from gross
Monthly
£2,993
Fortnightly
£1,382
Weekly
£691
Marginal rate
20.0%
Total cost to employer: £49,954
Includes £4,954 in employer contributions on top of your salary.
Full breakdown
Every line item that affects your gross-to-net.
| Item | Annual | Monthly |
|---|---|---|
| Gross salary | £45,000 | £3,750 |
| Income tax (PAYE, England, Wales & NI) | £6,486 | £541 |
| National Insurance (Class 1, employee) | £2,594 | £216 |
| Employer NIC (13.8%) On top of your salary — paid by your employer to HMRC. | £4,954 | £413 |
| Net annual take-home | £35,920 | £2,993 |
Worked example
A typical London employee earning £45,000 gross with a Plan 2 student loan (England/Wales 2012–2022):
- Income tax (PAYE): ~£6,486
- National Insurance (Class 1, 8%): ~£2,594
- Plan 2 student loan (9% above £27,295): ~£1,594
- Take-home: ~£34,326 (~£2,860/month)
- Employer NIC (13.8%): £4,956 — total cost to employer ~£49,956
Related United Kingdom calculators
Frequently Asked Questions
How is my UK take-home pay calculated?▾
Three things come out before you see your salary: PAYE income tax, National Insurance (NIC Class 1), and any student-loan repayment. PAYE uses your tax code (1257L = £12,570 personal allowance) to apply HMRC's brackets. NIC is 8% from £12,570 to £50,270, then 2% above. Student loan rates depend on your plan — usually 9% above your plan's threshold.
What's the Personal Allowance taper above £100k?▾
Above £100,000, your £12,570 Personal Allowance is reduced by £1 for every £2 of additional income. By £125,140 it's completely gone. This creates an effective 60% marginal tax rate on income between £100k and £125,140 — one of the worst tax traps in the UK. The calculator handles this automatically.
Which student loan plan applies to me?▾
Plan 1: pre-2012 undergraduates in England/Wales, and most Scottish/NI loans (threshold £24,990, 9%). Plan 2: England/Wales 2012–2022 starts (£27,295, 9%). Plan 4: Scotland from 2021 (£31,395, 9%). Plan 5: England/Wales from 2023 (£25,000, 9%). Postgraduate loans: £21,000 threshold, 6%. If unsure, check your Student Loans Company account.
What's the difference between Scotland and the rest of the UK?▾
Scotland sets its own income tax bands and has 6 different rates (starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45%, top 48%). Scottish residents earning over £43,662 pay noticeably more than English residents at the same income. National Insurance is UK-wide and unchanged. The calculator lets you toggle between the two regimes.
Does this include pension contributions?▾
No — pension contributions reduce your taxable salary (relief at source for SIPPs/personal pensions, or via salary sacrifice for many workplace pensions). Automatic enrolment requires at least 5% employee + 3% employer. Add roughly your contribution % to the calculator's effective deduction rate if you want a true take-home estimate. We're building a dedicated UK pension calculator.
What is employer National Insurance?▾
Employers pay an extra 13.8% NIC on your salary above £9,100/year — currently raised in 2025. It doesn't come out of your pay, but it's why your total cost to the employer is significantly above your gross. For a £45,000 salary, the employer NIC adds roughly £4,950, so the true cost to the employer is ~£50,000.
How are bonuses taxed in the UK?▾
Bonuses are taxed as ordinary income at your marginal rate. They commonly push higher earners briefly into the 60% trap (£100–£125k) or above £50,270 into the 40% band. Many employees with workplace bonus schemes set up bonus sacrifice into their pension to avoid this — converting a £10k bonus into a £10k pension contribution saves both 40% income tax AND 2% NIC, plus 13.8% employer NIC.