UK Take-home Pay 2026/27 — Income Tax and National Insurance Explained

Income tax bands (England, Wales, NI) #

National Insurance #

Employees pay Class 1 NI at 8% on earnings between £12,570 and £50,270 a year and 2% above. Employers pay 15% above £5,000 on top — that does not come out of your pay but affects what employers can offer.

Worked examples #

• £30,000: tax £3,486, NI £1,394 → £25,120 a year, about £2,093 a month.
• £45,000 with 5% salary sacrifice: tax £6,036, NI £2,414, pension £2,250 → £34,300 a year, about £2,858 a month.
• £110,000: personal allowance falls to £7,570; tax £33,432, NI £4,211.

Open the UK Salary Calculator →

Student loans #

Repayments are 9% of income above your plan threshold (Plan 2 £29,385 in 2026/27, Plan 5 £25,000) and 6% above £21,000 for postgraduate loans. They are deducted through payroll alongside tax.

Scotland #

Scottish taxpayers use six bands from 19% to 48%. NI is the same UK-wide.

• Check your tax code (1257L is standard)
• Confirm whether your pension is salary sacrifice or relief at source
• Watch the £100,000 taper
• Compare offers with the UK salary calculator