UK salary calculator 2026/27
Work out take-home pay in the UK for 2026/27 from your gross salary, find the gross needed for a target net, or see what a hire really costs. Every deduction is shown step by step.
Defaults to your region. Switch to compare any other scale.
Tax year 6 April 2026 – 5 April 2027, standard tax code 1257L and National Insurance category A. Wales uses the same rates as England and Northern Ireland.
Result
£28,719.60
Net pay per year
Gross £35,000.00 · employer cost £39,500.00
- Gross pay (per year)£35,000.00
- Income Tax (20% / 40% / 45%)−£4,486.00
- National Insurance, employee (8% / 2%)−£1,794.40
- Total employee deductions−£6,280.40
- Net pay (per year)£28,719.60
- + National Insurance, employer (15%)+£4,500.00
- Total employer cost (per year)£39,500.00
- Tax-free allowance used (per year)£12,570.00
- Taxable income (per year)£22,430.00
- Effective deduction rate17.9%
- Tax year2026/27
Rules used
Tax year 6 April 2026 – 5 April 2027, standard tax code 1257L and National Insurance category A. Wales uses the same rates as England and Northern Ireland.
Step-by-step breakdown
| Item | Rate | Base per year | Per month | Per year |
|---|---|---|---|---|
| Gross pay | £2,916.67 | £35,000.00 | ||
| − Income Tax (20% / 40% / 45%) | £22,430.00 | £373.83 | £4,486.00 | |
| − National Insurance, employee (8% / 2%) | £22,430.00 | £149.53 | £1,794.40 | |
| = Net pay | £2,393.30 | £28,719.60 | ||
| + National Insurance, employer (15%) | 15% | £30,000.00 | £375.00 | £4,500.00 |
| = Total employer cost | £3,291.67 | £39,500.00 |
About this tool
Income Tax uses the £12,570 Personal Allowance (reduced by £1 for every £2 over £100,000), then 20% on the next £37,700, 40% up to £125,140 and 45% above. Scottish taxpayers pay six rates from 19% to 48%. Employee Class 1 National Insurance is 8% between £12,570 and £50,270 and 2% above; student loan plans take 9% (postgraduate 6%) above their thresholds.
The employer pays 15% secondary Class 1 National Insurance on earnings above £5,000 a year, with no upper limit. Employment Allowance (up to £10,500 a year per business), auto-enrolment pension contributions and the Apprenticeship Levy are not included.
Tax year 6 April 2026 – 5 April 2027, standard tax code 1257L and National Insurance category A. Wales uses the same rates as England and Northern Ireland.
Formula
Net = Gross − income tax − employee social contributionsEmployer cost = Gross + employer contributionsNet → gross: solve Net(Gross) = target by bisection
How it is calculated
- Choose the country (each has its own page and tax year).
- Pick gross → net, net → gross or employer budget, then enter the amount per month or per year.
- Set personal options such as dependants, tax class, region or state.
- Read the step-by-step breakdown of every tax and contribution, plus the total employer cost.
Questions
How is net salary calculated in the UK?
Income Tax uses the £12,570 Personal Allowance (reduced by £1 for every £2 over £100,000), then 20% on the next £37,700, 40% up to £125,140 and 45% above. Scottish taxpayers pay six rates from 19% to 48%. Employee Class 1 National Insurance is 8% between £12,570 and £50,270 and 2% above; student loan plans take 9% (postgraduate 6%) above their thresholds.
How much does an employee cost the employer in the UK?
The employer pays 15% secondary Class 1 National Insurance on earnings above £5,000 a year, with no upper limit. Employment Allowance (up to £10,500 a year per business), auto-enrolment pension contributions and the Apprenticeship Levy are not included.
Can I work out the gross salary from a net amount?
Yes. Choose “Net → gross”: the calculator searches for the gross salary whose deductions leave exactly your net amount, then shows the full breakdown. “Employer budget” does the same starting from the total cost.
Which tax year and rules does the calculator use?
Tax year 6 April 2026 – 5 April 2027, standard tax code 1257L and National Insurance category A. Wales uses the same rates as England and Northern Ireland.