UK take-home pay
A salary of £40,000 in England, with category A National Insurance and no student loan, has tax of £5,486.00, National Insurance of £2,194.40 and take-home pay of £32,319.60.
- Tax year 2026/27
- Free, no sign-up
Rules checked on 27 October 2026: GOV.UK rates and thresholds for employers, 2026 to 2027, published 30 January 2026 and updated 1 September 2026; GOV.UK income tax rates; GOV.UK student loan special rules, updated 6 April 2026.
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How to use it
- Enter the salary for the year or for a month, and where you pay income tax.
- Choose the National Insurance category, a student loan plan and a postgraduate loan if you have one.
- Read the take-home pay, the tax, the National Insurance and the employer National Insurance.
Tax, National Insurance and student loans for 2026/27
The standard personal allowance is £12,570. It falls by £1 for every £2 of adjusted net income above £100,000, and it reaches zero at £125,140. England, Northern Ireland and Wales then tax 20% on the first £37,700 of taxable income, 40% up to £125,140 and 45% above that. Scotland taxes 19% to £3,967, 20% to £16,956, 21% to £31,092, 42% to £62,430, 45% to £125,140 and 48% above that. Employee National Insurance category A is 8% between £12,570 and £50,270 and 2% above. Category B is 1.85% then 2%. Category J is 2% throughout. Category C, over State Pension age, is nil.
Student loans are 9% above the annual threshold: Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795 and Plan 5 £25,000. A postgraduate loan is 6% above £21,000. Both can apply. Salary sacrifice reduces the pay used for tax, National Insurance, the student loan and the personal-allowance taper. A net-pay pension reduces tax and the taper. Relief at source is an amount after tax and National Insurance, and higher-rate or Scottish extra relief is claimed from HMRC. Employer National Insurance on categories A, B, C and J is 15% above £5,000. A monthly payroll uses the monthly thresholds, so one month can differ by a few pence from a twelfth of this yearly figure.
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Questions
What is the take-home pay on £30,000?
In England the tax is £3,486.00 and category A National Insurance is £1,394.40, so take-home pay is £25,119.60. In Scotland the same salary has tax of £3,451.07.
How does the personal allowance taper work?
At £110,000 the allowance falls by £5,000 to £7,570, and the tax is £33,432.00. At £125,140 the allowance is zero and the tax is £42,516.00. Salary sacrifice lowers the income used for the taper.
Which student loan threshold applies?
Plan 2 on a £40,000 salary is 9% of the amount above £29,385, which is £955.35. Plan 1 uses £26,900, Plan 4 uses £33,795 and Plan 5 uses £25,000. A postgraduate loan adds 6% above £21,000. The yearly thresholds are used here. A monthly payroll uses the monthly threshold.
Where do Marriage Allowance and Employment Allowance sit?
The personal allowance here is the standard £12,570. Marriage Allowance and Blind Person's Allowance are applied by HMRC in the tax code. Employment Allowance of £10,500 is an employer-level amount across the payroll. Employer National Insurance on this page is the standard 15% for one employee.
How should I enter a pension?
Enter a yearly pension amount. Salary sacrifice comes off before tax, National Insurance and the student loan. Net pay comes off before tax. Relief at source comes off after tax and National Insurance. A salary entered as a month is multiplied by 12 first.