Gross salary in, net pay out — income tax and employee National Insurance for the 2026/27 tax year, including the personal allowance taper above £100,000.
Assumes a standard tax code (1257L), England/Wales/NI rates, no pension contributions, student loan or benefits in kind. Employee's own deductions only.
| Gross salary | — |
| Personal allowance | — |
| Income tax | — |
| Employee National Insurance | — |
| Take-home pay (year) | — |
2026/27 rates as at publication: personal allowance £12,570, reduced by £1 for every £2 of income above £100,000; basic rate 20% to £50,270; higher rate 40% to £125,140; additional rate 45% above. Employee NI at 8% between £12,570 and £50,270 and 2% above. Scottish income tax bands differ.
Pension contributions, salary sacrifice, student loans and benefits in kind all change the result — usually in your favour if planned properly. Ask us before restructuring anything.