Estimate your 2026/27 UK take-home pay after Income Tax, employee National Insurance, salary-sacrifice pension and student or postgraduate loan deductions.
Enter salary and deductions
| Item | Annual | Monthly | Weekly |
|---|---|---|---|
| Gross salary | £0.00 | £0.00 | £0.00 |
| Total deductions | £0.00 | £0.00 | £0.00 |
| Net salary | £0.00 | £0.00 | £0.00 |
Annualised estimate using the standard Personal Allowance and NI category A. Actual payroll deductions are calculated per pay period and can differ slightly.
What is the United Kingdom Net Salary Calculator?
The United Kingdom Net Salary Calculator estimates how much employment income remains after common payroll deductions. It includes regional Income Tax, employee Class 1 National Insurance, an optional salary-sacrifice pension, one undergraduate student-loan plan and an optional postgraduate loan.
This page is more detailed than the basic Salary Tax Calculator because it models pension and education-loan deductions. It is different from the Salary Calculator, which converts gross pay frequencies without calculating all deductions.
How to calculate net salary
- Enter your annual contractual salary.
- Select the Income Tax region.
- Enter a salary-sacrifice pension percentage, if applicable.
- Select the relevant student-loan plan and postgraduate-loan option.
- Choose Calculate Net Salary.
How salary sacrifice is treated
The calculator assumes the entered pension percentage is exchanged through a qualifying salary-sacrifice arrangement before Income Tax and employee National Insurance are calculated. Student-loan deductions are also estimated using the reduced pay figure. Other pension methods can produce different results, so check your workplace scheme.
Tax-relief limits, annual allowance charges, minimum-wage restrictions and employer pension contributions are outside this simplified estimate.
2026/27 Income Tax and National Insurance
The standard Personal Allowance is £12,570 and reduces by £1 for every £2 of adjusted net income above £100,000, reaching zero at £125,140. England, Wales and Northern Ireland use 20%, 40% and 45% bands. Scotland uses 19%, 20%, 21%, 42%, 45% and 48% bands for employment income.
For standard NI category A, employee National Insurance is estimated at 8% between £12,570 and £50,270, then 2% above £50,270.
2026/27 student-loan thresholds
| Loan type | Annual threshold | Rate above threshold |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate loan | £21,000 | 6% |
A postgraduate loan can be deducted alongside an undergraduate-plan loan. Annual calculations can differ from payroll because payroll normally applies monthly or weekly thresholds and rounding.
Worked example
For a £40,000 salary in England, Wales or Northern Ireland with 5% salary sacrifice and a Plan 2 student loan, £2,000 goes to the pension and adjusted salary is £38,000. Estimated Income Tax is £5,086, employee NI is £2,034.40 and the Plan 2 repayment is £775.35. Estimated net salary is £30,104.25 a year, approximately £2,508.69 per month.
What is not included?
- Non-standard tax codes, multiple employments or prior-period PAYE adjustments
- Benefits in kind, bonuses paid irregularly or employer National Insurance
- Child Benefit tax charge, dividends, savings or property income
- Fixed pension contributions or relief-at-source pension mechanics
- Court orders, payroll giving, attachment orders or other workplace deductions
Official sources
Related UK calculators
Frequently asked questions
Does this calculator include pension contributions?
Yes. It models a percentage salary-sacrifice pension that reduces the salary used for tax, NI and loan estimates.
Can I include both student and postgraduate loans?
Yes. Select one undergraduate plan and separately include a postgraduate loan.
Does it calculate Scottish Income Tax?
Yes. Select Scotland to apply the 2026/27 Scottish employment-income bands.
Why might my payslip show a different net salary?
Tax codes, pay-period thresholds, rounding, pension method, bonuses and other deductions can change actual payroll results.
Does salary sacrifice always reduce every deduction?
Not necessarily. The calculator uses a common simplified assumption; your scheme and payroll treatment determine the actual effect.
Important: Results are planning estimates, not an HMRC assessment or payroll statement.