Tax Year 2026/27

Employed (PAYE) Calculator

Calculate your take-home pay, income tax bands, National Insurance, student loans, pension deductions, and salary sacrifice benefits — updated for the 2026/27 tax year.

Income

Student Loans

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Student Loan Note: Repayments are calculated on your original gross salary (before salary sacrifice), per HMRC rules.

Pension

Input as:

Salary Sacrifice Schemes

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Tax Breakdown (With Salary Sacrifice)

Gross Salary £0
Total Salary Sacrifice −£0
Taxable Income £0
Personal Allowance £12,570
Income Tax −£0
National Insurance −£0

NI uses Category A (standard employee) rates. Different rates apply for other categories. HMRC: NI categories →

Student Loan −£0
Annual Take-Home £0
Monthly Take-Home £0
Effective Rate: 0.0%
Marginal Rate: 0.0%

Salary Sacrifice Benefit

With Sacrifice

£0
£0/mo

Without Sacrifice

£0
£0/mo
Tax saving: £0
NI saving: £0

Your Tax Calendar

2026/27 Tax Rates Reference

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Personal Allowance: £12,570 (tapers £1 per £2 above £100,000)

Basic Rate (20%): £12,571 – £50,270

Higher Rate (40%): £50,271 – £125,140

Additional Rate (45%): Over £125,140

Employee NI: 8% on £12,570 – £50,270 | 2% above £50,270

Employer NI: 15% above £5,000

Scottish Rates: Starter 19% | Basic 20% | Intermediate 21% | Higher 42% | Advanced 45% | Top 48%

Pension Annual Allowance: £60,000 (tapers above £200,000 adjusted income, min £10,000)

EV BIK Rate: 4% for zero-emission vehicles

Assumptions & Limitations

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  • Tax region: England, Wales & Northern Ireland rates are used by default. Tick “Scottish taxpayer” for Scottish income tax bands. HMRC: Income Tax rates →
  • National Insurance: Category A (standard employee) rates are assumed. Other NI categories (B, C, H, M, Z) have different rates. HMRC: NI categories →
  • Personal Allowance: Standard £12,570 assumed. Marriage Allowance transfers and Blind Person’s Allowance are not included. HMRC: Personal Allowance →
  • Student loans: Repayments are calculated on original gross salary (pre salary-sacrifice), as per SLC rules. HMRC: Student loan repayments →
  • Pension tax relief: Salary sacrifice pension contributions reduce both income tax and NI. Personal contributions receive basic-rate relief at source; higher-rate relief must be claimed via Self Assessment. HMRC: Pension tax relief →
  • BIK rates: Electric vehicle BIK at 4% for 2026/27. Hybrid and petrol rates vary by CO2 emissions. HMRC: Company car tax →

This calculator is for illustrative purposes only and does not constitute financial or tax advice. Calculations are based on announced HMRC rates for the 2026/27 tax year. Always consult a qualified accountant or tax adviser for personalised guidance. Student loan repayment thresholds and rates are subject to annual review by the Student Loans Company.

Annual Take-Home £0
Monthly Take-Home £0