Payroll Calculator
🇬🇧 United Kingdom version
A UK salary is quoted before income tax, employee National Insurance, pension and any student loan, and the employer pays its own National Insurance on top. This payroll calculator applies the 2026/27 GOV.UK rules, defaults to monthly pay, and shows net pay per period beside the annual totals and what the job costs the employer.
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Payroll Calculator
Take-home pay and employer cost for United Kingdom, tax year 2026/27. Change the country in the header to use another country's rules.
Pay
Scotland sets its own income tax rates and bands. Wales uses the same rates as England for 2026/27.
Treated as a net pay arrangement: taken before income tax but not before National Insurance.
One choice only. If you have a postgraduate loan alongside another plan, only one is applied here.
An amount taken from each paycheck after tax, such as a union fee. It lowers take-home only.
Net pay
Per pay period (monthly)
- Gross a month
- £6,250.00
- Taken off a month
- £1,745.22
- Take-home a month
- £4,504.78
- Effective / marginal rate
- 27.9% / 42%
| Item | Amount a month | Share of gross |
|---|---|---|
| Personal Allowance (tax-free) | £1,047.50 | |
Income tax Band by band
| £1,452.67 | 23.2% |
National Insurance (Class 1, employee) 8% between 12,570 and 50,270, 2% above | £292.55 | 4.7% |
- Tax year 2026/27 (6 April 2026 to 5 April 2027), on employment income only.
- Assumes the standard tax code: Personal Allowance of £12,570, reduced by £1 for every £2 of adjusted net income (pay after pension contributions) over £100,000.
- Pension is a percentage of gross pay under a net pay arrangement: it reduces income for income tax but not for National Insurance or student loan.
- National Insurance and student loan are worked out on annual earnings; payroll applies them per pay period, so small differences are possible.
- Student loan is one plan only, charged at 9% (postgraduate 6%) of earnings over the threshold.
- Net pay is gross pay less income tax, National Insurance, student loan and pension.
Where each paycheck goes
- Income tax£1,452.67 (23.2%)
- National Insurance (Class 1, employee)£292.55 (4.7%)
- Take-home£4,504.78 (72.1%)
Net pay at each pay frequency
| Frequency | Gross | Net |
|---|---|---|
| Weekly | £1,442.31 | £1,039.57 |
| Every four weeks | £5,769.23 | £4,158.26 |
| Monthly | £6,250.00 | £4,504.78 |
Same annual figures; other deductions are treated as the same yearly total.
Annual totals
- Gross a year
- £75,000.00
- Taken off a year
- £20,942.60
- Take-home a year
- £54,057.40
- Effective / marginal rate
- 27.9% / 42%
| Item | Amount a year | Share of gross |
|---|---|---|
| Personal Allowance (tax-free) | £12,570.00 | |
Income tax Band by band
| £17,432.00 | 23.2% |
National Insurance (Class 1, employee) 8% between 12,570 and 50,270, 2% above | £3,510.60 | 4.7% |
- Tax year 2026/27 (6 April 2026 to 5 April 2027), on employment income only.
- Assumes the standard tax code: Personal Allowance of £12,570, reduced by £1 for every £2 of adjusted net income (pay after pension contributions) over £100,000.
- Pension is a percentage of gross pay under a net pay arrangement: it reduces income for income tax but not for National Insurance or student loan.
- National Insurance and student loan are worked out on annual earnings; payroll applies them per pay period, so small differences are possible.
- Student loan is one plan only, charged at 9% (postgraduate 6%) of earnings over the threshold.
- Net pay is gross pay less income tax, National Insurance, student loan and pension.
Employer cost
| Item | Amount a month | Amount a year |
|---|---|---|
| Gross pay | £6,250.00 | £75,000.00 |
Employer National Insurance (Class 1) 15% of pay above 5,000 a year. Employment Allowance is not applied. Charged on gross pay, before pension. | £875.00 | £10,500.00 |
| Total cost to the employer | £7,125.00 | £85,500.00 |
The employer pays 14.0% on top of gross pay.
Results are estimates for tax year 2026/27 and do not replace the official calculator or guidance from the tax authority (for example: GOV.UK: Income Tax rates and allowances for current and past years). Hourly pay assumes the same hours every week of the year. Pre-tax health insurance and HSA or FSA deductions (Section 125 plans) are not modelled; enter other after-tax amounts under Other deductions after tax.
🇬🇧 United Kingdom, tax year 2026/27 (6 April 2026 to 5 April 2027)
Official sources
- GOV.UK: Income Tax rates and allowances for current and past years checked 2026-11-08
- GOV.UK: Income Tax rates and Personal Allowances checked 2026-11-08
- GOV.UK: Scottish Income Tax checked 2026-11-08
- GOV.UK: Rates and thresholds for employers 2026 to 2027 checked 2026-11-08
- GOV.UK: National Insurance rates letters and categories checked 2026-11-08
- GOV.UK: Repaying your student loan, what you pay checked 2026-11-08
- GOV.UK: VAT rates checked 2026-11-08
Not covered
- Only employment income is covered. Savings interest, dividends, rental income, self-employment and capital gains are not.
- Marriage Allowance and Blind Person's Allowance are not applied.
- The High Income Child Benefit Charge is not included.
- Salary sacrifice is not modelled, so its effect on National Insurance is not shown; pension is treated as a net pay arrangement only.
- Only the standard tax code is assumed. Other codes, such as emergency or adjusted codes, are not covered.
- National Insurance uses annual limits and category A only; other categories, directors' annual earnings rules and per-period rounding are not covered.
- Student loan allows a single plan; combining a plan with a postgraduate loan is not covered.
- Employer costs cover Class 1 secondary contributions only. Employment Allowance, the lower thresholds for under-21s, apprentices and veterans, and employer pension contributions are not applied.
- Welsh income tax rates are the same as England for 2026/27 so no separate Welsh option is offered.
United Kingdom rules and figures
- For 2026/27 employees pay Class 1 National Insurance at 8% on earnings from £12,570 to £50,270 a year and 2% above that.
- Employers pay 15% National Insurance on earnings above the £5,000 secondary threshold, and it is charged on gross pay before pension.
- Plan 2 student loan repayments are 9% of earnings over £29,385 a year, while a postgraduate loan is 6% over £21,000.
- Scottish income tax has six bands from 19% to 48%, and Wales uses the same rates as England for 2026/27.
- Payroll figures follow the 2026/27 tax year, which starts on 6 April 2026 and ends on 5 April 2027.
Sources: GOV.UK: Rates and thresholds for employers 2026 to 2027 (checked 2026-11-08); GOV.UK: Income Tax rates and Personal Allowances (checked 2026-11-08); GOV.UK: Repaying your student loan, what you pay (checked 2026-11-08); GOV.UK: National Insurance rates letters and categories (checked 2026-11-08)
How the payroll calculator works
Pay starts as a salary, or an hourly rate with overtime, and any bonus. Income tax and National Insurance are worked out for the year, then divided by the number of pay periods. A workplace pension comes off before income tax, and a student loan is charged as a percentage of pay above its threshold.
net per period = (gross − income tax − employee NI − pension − student loan) ÷ periods; employer cost = gross + 15% × (gross − £5,000)
- You can be paid weekly, every four weeks or monthly. The annual result is split into 52, 13 or 12 parts, and monthly is the default.
- Pension is a percentage of gross pay treated as a net pay arrangement: it lowers income tax but not National Insurance.
- Student loan Plans 1, 2, 4 and 5 take 9% of pay over £26,900, £29,385, £33,795 and £25,000. A postgraduate loan takes 6% over £21,000.
- Employer National Insurance is 15% of pay above £5,000 a year. Employment Allowance and lower rates for younger staff are not applied.
How to use the payroll calculator
- Pick pay type and frequency. Choose salaried or hourly, then weekly, every four weeks or monthly pay.
- Enter the pay. Type an annual salary, or an hourly rate with regular and overtime hours a week, and any yearly bonus.
- Set the UK options. Choose England, Wales and Northern Ireland or Scotland, then a pension percentage and a student loan plan if either applies.
- Read net pay and employer cost. Net pay shows each deduction per period. Open Annual totals for the year, and Employer cost for the employer's National Insurance.
- Save the figures. Copy breakdown puts the result on your clipboard and Export CSV downloads it as a table.
Example: £60,000 salary paid monthly in England
Gross pay is £5,000 a month. Income tax is £952.67 and employee National Insurance £267.55, so net pay is £3,779.78 a month, or £45,357.40 a year, an effective rate of 24.4% and a marginal rate of 42%. Employer National Insurance adds £687.50 a month, so the job costs £5,687.50 a month, £68,250 a year. Adding a 5% pension and a Plan 2 student loan lowers net pay to £3,400.17.
When to use the payroll calculator
- Comparing two job offers. Enter each salary with the same pension and loan settings and compare monthly net pay, not the headline figure.
- Seeing what a pension costs. Add a pension percentage and watch net pay fall by less than the contribution, because income tax drops too.
- Costing a hire. The Employer cost table adds employer National Insurance to gross pay for the yearly cost of a salary.
- Checking a student loan. Pick a plan to see the repayment taken each month and how it changes the marginal rate on extra pay.
What the payroll calculator does not do
- National Insurance is category A and uses annual limits, so a payslip can differ by pence from a per-period calculation.
- Only the standard tax code is assumed. Emergency or adjusted codes, Marriage Allowance and salary sacrifice are not covered.
- Employer cost covers National Insurance only. Employer pension contributions, the Employment Allowance and apprenticeship levy are not included.
- A student loan plan and a postgraduate loan cannot be combined here. Hourly pay is projected from one week's hours repeated for 52 weeks.
When something else is a better fit
- When you only want the yearly tax and National Insurance, use the Tax Calculator.
- When you run a real payroll and must report to HMRC, use HMRC's Basic PAYE Tools or payroll software.
Questions about the payroll calculator
What is take-home pay on £60,000 in the UK?
In England, Wales or Northern Ireland, about £45,357.40 a year for 2026/27, or £3,779.78 a month, after £11,432 of income tax and £3,210.60 of National Insurance, with no pension or loan.
Does a pension reduce National Insurance?
No. Here the pension is a net pay arrangement, so it lowers income tax but National Insurance is still charged on gross pay.
How much does an employee cost on top of salary?
Employer National Insurance is 15% of pay above £5,000. On £60,000 that is £8,250 a year, which brings the cost to £68,250.
How is a student loan taken?
As a percentage of pay over the plan's threshold. Plan 2 takes 9% of pay over £29,385, which is £2,755.35 a year on £60,000.
Why are the pay frequencies different from the US?
UK employers pay weekly, every four weeks or monthly. The calculator divides annual figures by 52, 13 or 12 and defaults to monthly.