How Our Calculators Work (Methodology)
This page explains the rates, thresholds and assumptions behind every calculator on Take Home Pay Calculator UK. All figures are for the 2026/27 tax year (6 April 2026 to 5 April 2027) unless a calculator says otherwise.
Income Tax (England, Wales and Northern Ireland)
| Band | Taxable 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% |
The Personal Allowance falls by £1 for every £2 of adjusted net income above £100,000, so it is zero at £125,140. Scotland has its own six Income Tax bands (19%, 20%, 21%, 42%, 45% and 48%), which our calculators apply when you choose Scotland.
National Insurance (employees, Class 1)
| Earnings | Rate |
|---|---|
| Up to £12,570 a year (£242 a week) | 0% |
| £12,570 to £50,270 a year (up to £967 a week) | 8% |
| Over £50,270 a year | 2% |
National Insurance is worked out on each pay period, not on the whole year, so we calculate it per week or per month and then add it up.
Pensions
- Relief at source / net pay: the contribution is taken from your pay and you still pay National Insurance on it.
- Salary sacrifice: your gross pay is reduced, so you save both Income Tax and National Insurance on the amount.
The default employee contribution is 5% of pay, the usual auto-enrolment level. You can change it in each calculator.
Student and postgraduate loans
Repayments are 9% of income above the threshold for your plan (Plans 1, 2, 4 and 5) and 6% for postgraduate loans, using the thresholds published for the current tax year.
Assumptions
- Standard tax code 1257L unless you enter a different code
- Regular pay with no taxable benefits, unless you add them
- Figures are rounded to the nearest penny; HMRC payroll rounding can differ by a few pence
Privacy
The calculators run in your browser. The salary and options you type are used to show your result on screen and are not saved by us. See our privacy policy.
Official sources
- GOV.UK: Income Tax rates and allowances
- GOV.UK: Scottish Income Tax
- GOV.UK: Rates and thresholds for employers 2026 to 2027
- GOV.UK: Repaying your student loan
- GOV.UK: National Minimum Wage and National Living Wage rates
Spotted a difference from an official figure? Please tell us and we will check it.
Last reviewed: 28 October 2026