About UK Salary Calculator
Last updated
What the calculator includes
- Income tax for England, Wales and Northern Ireland, and Scottish income tax
- Employee National Insurance
- Student loan repayments on Plans 1, 2, 4 and 5, and postgraduate loan repayments
- Pension contributions paid by relief at source, net pay or salary sacrifice
- Tax codes, including K codes, the BR, D0 and D1 codes, and S and C prefixes
- Pay over State Pension age, when employee National Insurance stops
- Employer National Insurance and the total cost of employing you
How yearly pay is split into months, weeks, days and hours
Every figure is worked out for the whole tax year first. The monthly figure is the yearly one divided by 12 and the weekly figure is divided by 52. A day is a week divided by 5 working days, and an hour is a week divided by the hours per week you enter.
When you enter pay per month, week, day or hour, it is turned into a yearly amount the same way before any tax is worked out.
Tax rates and sources for 2026/27
Based on HMRC rates for the 2026/27 tax year. Every rate and threshold comes from the pages below, last checked on 17 September 2026.
Income tax
- Income Tax rates and Personal Allowances
- HMRC: Income Tax rates and allowances for current and previous tax years (updated 6 April 2026)
- HMRC: Rates and thresholds for employers 2026 to 2027 (last updated 1 September 2026)
- HMRC: Taxable pay tables manual method, Tables B to D (April 2026)
Scottish income tax
- Scottish Government: Scottish Income Tax rates and bands, 2026 to 2027
- Income Tax in Scotland
- Scottish Government: Scottish Income Tax 2026 to 2027 technical factsheet
- HMRC: Rates and thresholds for employers 2026 to 2027 (last updated 1 September 2026)
Welsh income tax
- Income Tax in Wales
- HMRC: Rates and thresholds for employers 2026 to 2027 (last updated 1 September 2026)
Allowances
- Income Tax rates and Personal Allowances
- HMRC: Income Tax rates and allowances for current and previous tax years (updated 6 April 2026)
- Blind Person's Allowance: what you'll get
- Marriage Allowance
- Income Tax Act 2007, section 55B (tax reduction: entitlement)
- HMRC: Personal Allowances: adjusted net income
Tax codes
- Tax codes: what your tax code means
- Understanding your employees' tax codes: what the letters mean
- HMRC: Taxable pay tables manual method, Tables B to D (April 2026)
- HMRC PAYE Manual PAYE11095: K codes
National Insurance
- HMRC: Rates and thresholds for employers 2026 to 2027 (last updated 1 September 2026)
- National Insurance rates and categories
- National Insurance category letters
- National Insurance and tax after State Pension age: stop paying National Insurance
- HMRC CA44: National Insurance for company directors, 2026 to 2027
Student and postgraduate loans
- Repaying your student loan: how much you repay
- HMRC: Student loan and postgraduate loan repayment guidance for employers (updated 6 April 2026)
- HMRC: Rates and thresholds for employers 2026 to 2027 (last updated 1 September 2026)