The full breakdown — Scotland or rest-of-UK tax bands, every student loan plan plus postgraduate, auto-enrolment pension and the £100k taper. See exactly how each option changes your take-home, yearly, monthly or weekly. No sign-up.
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Estimate for 2026/27. Income tax and NI thresholds are frozen; Scotland uses different tax bands. Employer cost excludes the Employment Allowance.
=Take-home pay/ year
£28,720
Gross salary£35,000
Personal allowance£12,570
Income tax−£4,486
National Insurance−£1,794
Take-home pay£28,720
Employer costGross + employer NI
£39,500.00
Employer NI is 15% above £5,000/yr. Eligible employers can offset up to £10,500 with the Employment Allowance.
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Last updated: 11 July 2026. Tax year 2026/27: Personal Allowance £12,570, income tax 20/40/45% (rest of UK) or 19/20/21/42/45/48% (Scotland), employee National Insurance 8%/2%. Student loan thresholds Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000 (9%), Postgraduate £21,000 (6%). Auto-enrolment pension 5% employee on qualifying earnings £6,240–£50,270. Rates frozen through 2030/31. Source: gov.uk — Income Tax · gov.uk — Scottish Income Tax · gov.uk — Repaying your student loan · HMRC employer rates.
⚖︎ Results are for informational purposes and do not constitute tax advice. For specific situations, consult a licensed accountant or the relevant tax authority.
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iHow it is calculated
This detailed calculator opens every deduction so you can see exactly how each one changes your take-home. Start from gross salary, then layer on the options. Region: England, Wales and NI use three bands (20/40/45%); Scotland uses six (19/20/21/42/45/48%), so the same salary is taxed differently. A student loan plan takes 9% of income above its threshold, and a postgraduate loan adds 6% above £21,000 on top. An auto-enrolment pension takes 5% of qualifying earnings (£6,240–£50,270). Income Tax is charged above the £12,570 Personal Allowance and National Insurance is 8% between £12,570 and £50,270, then 2%. Above £100,000 the Personal Allowance tapers away (£1 lost per £2), creating an effective ~60% band up to £125,140. Switch between yearly, monthly and weekly to see the same figures however you are paid.
take-home = gross − Income Tax − National Insurance − student loan − postgraduate loan − pension
On a £40,000 salary (2026/27, England) with everything on: income tax £5,486, National Insurance £2,194. Add a Plan 2 student loan — 9% of the £10,615 above £29,385 = £955 — and a 5% auto-enrolment pension on qualifying earnings (£40,000 − £6,240 = £33,760 × 5%) = £1,688. That leaves a take-home of about £29,676/year, roughly £2,473/month. Without the loan and pension the same salary nets £32,320/year.
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?Frequently asked questions
What makes this different from a basic take-home calculator?
Every deduction is turned on and explained: Scotland versus rest-of-UK tax bands, all five student loan plans plus the postgraduate loan, and the auto-enrolment pension. On £40,000 with a Plan 2 loan and a 5% pension the take-home is about £29,676 a year — against £32,320 with neither.
How do the Scotland tax bands change my take-home?
Scottish taxpayers pay six bands — 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top — instead of the rest-of-UK 20/40/45%. National Insurance and the Personal Allowance are identical UK-wide. On £50,000 the Scottish income tax is about £8,982 versus £7,486 in England, so a Scottish taxpayer keeps roughly £1,496 less.
Which student loan plan should I pick, and what are the thresholds?
You repay 9% of income above your plan's threshold (2026/27): Plan 1 £26,900, Plan 2 £29,385, Plan 4 (Scotland) £33,795, Plan 5 £25,000. On £40,000 with Plan 2 that is 9% of the £10,615 above £29,385 = about £955 a year. Pick the plan shown on your annual statement; a lower threshold means you repay more.
How does the postgraduate loan stack on top?
A postgraduate loan is separate: 6% of income above £21,000, charged in addition to any Plan 1/2/4/5 repayment. So with both you pay 9% above your undergraduate threshold and 6% above £21,000 at the same time. On £40,000 the postgraduate portion alone is 6% × (£40,000 − £21,000) = about £1,140 a year, on top of the Plan 2 £955.
How does the auto-enrolment pension deduction work?
The legal minimum is 5% employee plus 3% employer, both on qualifying earnings — the slice of pay between £6,240 and £50,270. Your 5% comes from that band, not your whole salary. On £40,000 that is 5% × (£40,000 − £6,240) = 5% × £33,760 = £1,688 a year. Tick the pension box to include it in the breakdown.
Does the pension actually reduce my tax?
Under relief-at-source or net-pay schemes the 5% lowers your taxable pay, so you get tax relief on it. If your scheme uses salary sacrifice it also cuts your National Insurance, saving a little more than this estimate shows. Either way, on £40,000 the £1,688 you contribute lands in your pension rather than being spent, so take-home falls to about £29,676.
What is the £100k trap and the effective 60% band?
Above £100,000 the £12,570 Personal Allowance is withdrawn by £1 for every £2 earned, vanishing entirely at £125,140. That makes income between £100,000 and £125,140 taxed at your 40% rate plus the tax on the allowance you lose — an effective marginal rate of about 60%. At exactly £100,000 income tax is £27,432, leaving a take-home of about £68,557 a year.
How much do I keep on £60,000?
On £60,000 in England (2026/27) income tax is £11,432, and after National Insurance the take-home is about £45,357 a year with no student loan or pension. Turn on a loan or pension and it falls further — use the Advanced options to model your exact mix.
Can I compare England and Scotland side by side?
Yes — switch the Region toggle. The gross salary and other deductions stay the same, only the tax bands change. On £50,000 you will see income tax move from £7,486 (rest of UK) to £8,982 (Scotland), which is the clearest way to see the six-band effect on your own number.
Should I read the weekly, monthly or yearly figure?
All three describe the same annual result — the tool annualises then divides by 52 or 12. Use monthly to match a salaried payslip and weekly if you are paid weekly. On £40,000 with a Plan 2 loan and pension the £29,676 a year works out at about £2,473 a month or £571 a week.
Why doesn't a single payslip match exactly?
Real PAYE is cumulative across the year, so one mid-year payslip — especially just after a pay change, bonus or plan switch — can differ by a few pounds. The annual totals shown here are what you should end the year on once everything evens out.
Does this include employer costs?
This tool focuses on your take-home. Your employer separately pays 15% National Insurance on earnings above £5,000 plus its own pension contribution — to see that side, use the Employer cost calculator linked below.
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