The 2026/27 deductions in one place
Personal allowance
£12,570
tapered above £100,000
Employee NI
8%
£12,570 to £50,270, then 2%
Pension minimum
8%
3% employer, 5% employee
Why employers use this before making an offer
Candidates compare offers on what reaches their account, not on the headline salary. Knowing the monthly take-home figure lets you explain an offer properly, show what a pension contribution or a salary sacrifice is worth, and avoid the awkward conversation on the first payslip. The same screen shows your side of it, so you can see the full cost of the raise before you agree to it.
What this does not include
The figures assume a steady annual salary on the standard tax code, with no student loan, benefits in kind, company car, taxable expenses or other income. Scottish income tax bands are not covered. Payroll works National Insurance out per pay period, so a month with a bonus or irregular hours will not match exactly — the payroll firms listed here run it properly, including the RTI submissions to HMRC.
Frequently asked questions
How do I work out take-home pay from a gross salary?
Take the gross salary, deduct any pension contribution, then deduct income tax on what is left above the £12,570 personal allowance and employee National Insurance at 8% between £12,570 and £50,270 and 2% above. What remains is take-home pay. This calculator does all four steps for you.
How much tax and National Insurance comes off a £35,000 salary?
On a £35,000 salary in 2026/27, with no pension contribution, income tax is about £4,486 and employee National Insurance about £1,794, leaving roughly £28,720 a year or £2,393 a month. A 5% pension contribution on qualifying earnings reduces the tax but also the take-home figure.
Does this calculator cover Scotland?
No. Scotland sets its own income tax bands and rates, so take-home pay for a Scottish taxpayer differs from the figure here. National Insurance and pension deductions are the same across the UK.
What is the 60% tax trap?
Between £100,000 and £125,140 the personal allowance is withdrawn by £1 for every £2 of income, so each extra £1 of salary is effectively taxed at 60%. Employers often use pension contributions rather than salary increases in this band.
Does salary sacrifice change the take-home figure?
Yes. A sacrificed pension contribution reduces gross pay itself, so it saves employee and employer National Insurance as well as income tax. A normal pension deduction only reduces income tax.
Is student loan repayment included?
Not yet. Student loan and postgraduate loan repayments are an extra deduction of 9% or 6% above each plan’s threshold, so an employee repaying a loan will take home less than the figure shown here.
Official sources
- Income Tax rates and Personal Allowances
- National Insurance: rates and categories
- Workplace pensions: what you, your employer and the government pay
- Income Tax in Scotland
Rules and fees checked September 2026. Immigration rules change often — this tool gives general information, not legal or immigration advice. For advice on an individual case, speak to a regulated immigration adviser or one of the firms listed here.