How monthly take-home pay is calculated
The calculator works on the whole tax year, 6 April 2026 to 5 April 2027, then divides by 12. It uses the standard tax code for the year, 1257L, which gives the full Personal Allowance of £12,570. You cannot change the tax code here.
- Take off your pension contribution. It is a percent of your whole salary. Both methods in the calculator take it off before income tax.
- Take off the Personal Allowance. What is left is your taxable income.Taxable income = salary − pension − £12,570
- Apply the income tax bands. In England, Wales and Northern Ireland the first £37,700 of taxable income is taxed at 20%, the next part up to £125,140 at 40%, and anything above at 45%.
- Work out National Insurance. It ignores the Personal Allowance and has its own thresholds.National Insurance = 8% of pay from £12,570 to £50,270 + 2% of pay above
- Work out any student loan. You repay 9% of pay above your plan's threshold, and 6% above the Postgraduate Loan threshold. Payroll does this each month and rounds down to a whole pound, and so does the calculator.
- Subtract everything and divide by 12.Take-home = salary − pension − income tax − National Insurance − student loan
Worked examples
All three are for England, Wales and Northern Ireland in 2026/27.
£28,000 with no pension or student loan
The plainest case: one job, the standard tax code, nothing else taken from pay.
- Gross pay a month£2,333.33
- Income tax−£257.17
- National Insurance−£102.87
- Take-home pay a year£23,680
- Take-home pay a month£1,973.30
£45,000 with a 5% salary sacrifice pension and a Plan 2 loan
The pension comes off first, so tax, National Insurance and the student loan are all worked out on £42,750.
- Gross pay a month£3,750.00
- Pension, 5% by salary sacrifice−£187.50
- Income tax−£503.00
- National Insurance−£201.20
- Student loan−£100.00
- Take-home pay a year£33,100
- Take-home pay a month£2,758.30
£70,000 with a 5% pension under a net pay arrangement
A higher rate taxpayer. The pension lowers income tax, but National Insurance is charged on the full £70,000.
- Gross pay a month£5,833.33
- Pension, 5% under a net pay arrangement−£291.67
- Income tax−£1,169.33
- National Insurance−£284.22
- Take-home pay a year£49,057
- Take-home pay a month£4,088.12
Monthly take-home pay table
Find your salary to see the monthly figures. The last column shows the effect of a 5% pension paid by salary sacrifice.
| Yearly salary | Gross a month | Income tax | National Insurance | Take-home a month | Take-home with a 5% pension |
|---|---|---|---|---|---|
| £20,000 | £1,667 | £124 | £50 | £1,493 | £1,433 |
| £25,000 | £2,083 | £207 | £83 | £1,793 | £1,718 |
| £30,000 | £2,500 | £291 | £116 | £2,093 | £2,003 |
| £35,000 | £2,917 | £374 | £150 | £2,393 | £2,288 |
| £40,000 | £3,333 | £457 | £183 | £2,693 | £2,573 |
| £45,000 | £3,750 | £541 | £216 | £2,993 | £2,858 |
| £50,000 | £4,167 | £624 | £250 | £3,293 | £3,143 |
| £55,000 | £4,583 | £786 | £259 | £3,538 | £3,405 |
| £60,000 | £5,000 | £953 | £268 | £3,780 | £3,635 |
| £65,000 | £5,417 | £1,119 | £276 | £4,021 | £3,864 |
| £70,000 | £5,833 | £1,286 | £284 | £4,263 | £4,094 |
| £75,000 | £6,250 | £1,453 | £293 | £4,505 | £4,324 |
| £80,000 | £6,667 | £1,619 | £301 | £4,746 | £4,553 |
| £85,000 | £7,083 | £1,786 | £309 | £4,988 | £4,783 |
| £90,000 | £7,500 | £1,953 | £318 | £5,230 | £5,012 |
| £95,000 | £7,917 | £2,119 | £326 | £5,471 | £5,242 |
| £100,000 | £8,333 | £2,286 | £334 | £5,713 | £5,471 |
Paid by the hour, or part-time? Turn your pay into a yearly figure first with the hourly rate calculator or the pro rata salary calculator.
2026/27 rates and thresholds
These are the figures behind the calculator. Income ranges assume the full Personal Allowance.
| Band | Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
| Band | Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
| Plan | Yearly threshold | Monthly threshold | Rate above it |
|---|---|---|---|
| Plan 1 | £26,900 | £2,241 | 9% |
| Plan 2 | £29,385 | £2,448 | 9% |
| Plan 4 | £33,795 | £2,816 | 9% |
| Plan 5 | £25,000 | £2,083 | 9% |
| Postgraduate Loan | £21,000 | £1,750 | 6% |
If you have a Postgraduate Loan and another plan, you repay both at the same time: 6% above the postgraduate threshold and 9% above the other.
How pension contributions are treated
The calculator models two workplace pension methods. Your payslip or HR team can tell you which one you are in.
- Salary sacrifice. You agree to a lower cash salary and your employer pays the difference into your pension. Only the lower salary is subject to tax and National Insurance, and student loan deductions fall too. A salary sacrifice must not take your cash pay below the minimum wage.
- Net pay arrangement. Your employer takes the contribution from your pay before deducting income tax, so you get tax relief straight away. National Insurance and student loan deductions are still worked out on your full pay.
A third method, relief at source, is not modelled. There the contribution comes out of pay that has already been taxed, and the pension provider claims 20% basic rate relief and adds it to your pot. Your take-home pay under that method differs from both figures here.
Salaries over £100,000
Above £100,000 the Personal Allowance shrinks by £1 for every £2 of income, and it is gone at £125,140. Inside that range, each extra £100 of salary costs £60 in income tax, plus £2 of National Insurance. On £110,000 the allowance is £7,570 and take-home pay is about £6,030 a month.
The calculator applies the reduced allowance. A payslip on code 1257L does not, so it can show less tax each month, with the rest collected later. Pension contributions under either method lower the income that counts towards the £100,000 line.
What the result leaves out
- Other tax codes. Any code other than 1257L changes the result.
- Benefits in kind and bonuses. Company cars, medical cover, overtime and bonuses are not included.
- Pensions on part of your pay. Under automatic enrolment the minimum is 5% from you and 3% from your employer, and most schemes work it out only on pay between £6,240 and £50,270 a year. This tool takes your percent from your whole salary, so it can show a larger pension deduction than your payslip.
- Other National Insurance categories. It assumes category letter A. Other letters use different rates.
- Month-by-month payroll rounding. A real payslip can differ from one twelfth of the yearly figure by a few pounds.
Common mistakes
- Dividing the salary by 12 and stopping there. £30,000 is £2,500 a month before deductions and about £2,093 after.
- Thinking a pay rise into a higher band cuts your pay. Only the income above the band limit is taxed at the higher rate. A £1,000 rise adds about £618 a year to take-home pay on £50,000, and about £580 on £60,000.
- Treating the student loan like a debt payment. It is taken as a percent of pay above a threshold, whatever you owe.
- Forgetting the pension. A 5% contribution lowers take-home pay by less than 5% of salary, because it also lowers tax.
Questions people ask
How much is £30,000 a year per month after tax?
About £2,093 a month in 2026/27, with no pension or student loan. That is £2,500 gross, less £290.50 income tax and £116.20 National Insurance.
How much is £50,000 a year per month after tax?
About £3,293 a month in 2026/27 before any pension or student loan. Income tax is £623.83 a month and National Insurance is £249.53.
What is the tax-free Personal Allowance for 2026/27?
£12,570. It is the amount of income you can have before income tax starts. It is reduced by £1 for every £2 of income over £100,000 and is zero from £125,140.
How much National Insurance do I pay?
Most employees pay 8% on pay between £1,048 and £4,189 a month, and 2% on pay above that. In yearly terms the 8% band runs from £12,570 to £50,270.
Why is my payslip different from this estimate?
The usual reasons are a tax code other than 1257L, a pension worked out on only part of your pay, a taxable benefit from your employer, a bonus or overtime in that month, or starting the job part-way through the tax year.
Does salary sacrifice increase my take-home pay?
Compared with paying the same amount under a net pay arrangement, yes. Under salary sacrifice the contribution also escapes National Insurance, and it lowers the pay used for student loan deductions. It can reduce earnings-related benefits and statutory pay, so check before you agree to it.
When do I start repaying my student loan?
When your pay passes the threshold for your plan. For 2026/27 the yearly thresholds are £26,900 for Plan 1, £29,385 for Plan 2, £33,795 for Plan 4, £25,000 for Plan 5 and £21,000 for a Postgraduate Loan.
Is take-home pay different in Scotland?
Yes. Scotland has its own income tax bands for earnings. On £30,000 the Scottish take-home is about £2,096 a month, and on £60,000 it is about £3,634 against £3,780 in the rest of the UK. National Insurance is the same everywhere.
Related calculators
Sources
- GOV.UK: Income Tax rates and Personal Allowances
- HMRC: Rates and thresholds for employers 2026 to 2027
- GOV.UK: National Insurance, how much you pay
- GOV.UK: Income Tax in Scotland
- GOV.UK: Repaying your student loan, what you pay
- HMRC: Student and postgraduate loan deductions, guidance for employers
- GOV.UK: Tax on your private pension contributions, tax relief
- HMRC: Salary sacrifice for employers
- GOV.UK: Workplace pensions, what you, your employer and the government pay
Figures last checked against these sources on 10 October 2026. This page gives general information and estimates, not tax, legal or financial advice.