Calculate your estimated take-home pay for 2026/27, including Income Tax, employee National Insurance, student loan repayments and salary sacrifice pension contributions.
Enter your annual salary to calculate your Income Tax, National Insurance and estimated take-home pay for the 2026/27 tax year.
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Salary sacrifice reduces gross taxable pay before Income Tax, employee National Insurance and student loan deductions are calculated.
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Figures are based on 2026/27 PAYE rates and thresholds. Your actual deductions may differ slightly, as PAYE and loan repayments are calculated each time you’re paid.
Income Tax rates for 2026/27
For employees in England, Wales and Northern Ireland, the main Income Tax rates and bands are:
- Up to £12,570 – 0% where the full Personal Allowance is available
- £12,571 to £50,270 – 20%
- £50,271 to £125,140 – 40%
- Over £125,140 – 45%
The standard Personal Allowance is £12,570. It is reduced by £1 for every £2 of adjusted net income above £100,000 and is completely removed by the time you reach £125,140. See the HMRC Income Tax rates and allowances.
Scottish taxpayers pay different Income Tax rates and bands. Select Scotland in the calculator to use the Scottish rates.
Employee National Insurance in 2026/27
Most employees pay Class 1 National Insurance through PAYE. For a standard category A employee:
- Up to £12,570 – 0%
- £12,570 to £50,270 – 8%
- Above £50,270 – 2%
National Insurance is calculated separately from Income Tax and uses the same thresholds across the UK, including Scotland. See our guide to National Insurance for contractors, or the current National Insurance rates on GOV.UK.
Student loan repayments
Student loan repayments are taken through payroll once your earnings go above the threshold for your repayment plan.
| Plan | 2026/27 threshold | Rate |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate Loan | £21,000 | 6% |
If you have both an undergraduate student loan and a Postgraduate Loan, deductions can be made for both at the same time.
See our guide to student loan repayments for contractors, or check the HMRC student and postgraduate loan guidance.
How does salary sacrifice affect take-home pay?
Salary sacrifice allows you to give up part of your salary in exchange for a non-cash benefit, such as an employer pension contribution.
For pension contributions, the sacrificed salary is normally removed before Income Tax, employee National Insurance and student loan deductions are calculated.
For example, if you earn £60,000 and sacrifice 5% of your salary, £3,000 is redirected to your pension and your taxable salary for the purposes of this calculator falls to £57,000.
HMRC has more information on salary sacrifice and PAYE.
Why might your actual payslip be different?
The calculator gives an annual estimate. Your actual PAYE, National Insurance and student loan deductions may differ slightly depending on your tax code, pay frequency and earnings during the tax year.
Assumptions and notes
- The calculator uses 2026/27 Income Tax and National Insurance rates and thresholds.
- For simplicity, we use a standard tax code of 1257L. The Personal Allowance is then reduced where income exceeds £100,000.
- The Personal Allowance is tapered where income exceeds £100,000.
- We use Employee National Insurance category A.
- We have not included Employer National Insurance (as this is paid by your employer).
- Salary sacrifice is assumed to be made into an employer pension scheme, reducing the salary on which Income Tax, National Insurance and student loan deductions are calculated.
- You cannot include benefits in kind or other taxable income in this calculator.
- We use annualised estimates for Student Loan and Postgraduate Loan deductions.
This calculator is for guidance only, so your actual payroll deductions may differ slightly.