Take-home pay in the UK, 2026/27
Put in a gross salary and see what actually reaches your bank account after PAYE income tax, National Insurance, your workplace pension and any student loan repayment. Scotland runs a separate set of rates, so which part of the UK you work in changes the answer.
Before tax and pension. Use the yearly figure, not monthly.
The legal minimum is 5%. Your employer adds at least 3% on top.
Repayments come out of pay through PAYE, before you see the money.
| Line | Per year | Per month |
|---|---|---|
| Gross salary | £35,000 | £2,917 |
| Workplace pension (employee) | −£1,438 | −£120 |
| Income Tax (PAYE) | −£4,198 | −£350 |
| National Insurance | −£1,794 | −£150 |
| Take-home pay | £27,569 | £2,297 |
Your employer also pays £863 a year into your pension on top of this — that money is not part of your take-home pay.
A £35,000 salary in England, Wales or Northern Ireland leaves £27,569 a year — about £2,297 a month, once the statutory 5% workplace pension is taken off. Scotland lands within £2 of the same figure at this salary: £35,000 sits inside both systems' 20% band, so the two only start to separate higher up. From £43,663 Scotland charges 21% where England still charges 20%, and its top rate is 48%.
Two tax systems on one island
Income tax in England, Wales and Northern Ireland has three rates above the personal allowance: 20%, 40% and 45%. Scotland has six: 19%, 20%, 21%, 42%, 45% and 48%. Both systems share the same personal allowance of £12,570, the same National Insurance thresholds, and the same student loan thresholds — the divergence is entirely in the income tax bands.
| Gross salary | England, Wales & NI net | Scotland net | Difference |
|---|---|---|---|
| £35,000 | £27,569 | £27,569 | £1 |
| £50,000 | £37,769 | £36,755 | £1,015 |
| £100,000 | £67,237 | £64,047 | £3,190 |
National Insurance is not income tax
Employees pay 8% on earnings between £12,570 and £50,270 a year, then 2% on everything above that. Unlike income tax, National Insurance is charged on gross pay: paying into a workplace pension under a net pay arrangement reduces your taxable pay but leaves the NI bill where it was. That is why the two deductions rarely move together, and why a pay rise at £50,270 is worth more than the tax bands alone suggest.
Student loans leave with you
Plan 1, Plan 2, Plan 4 and Plan 5 all take 9% of pay above their own threshold; the postgraduate loan takes 6%. Repayments are collected through PAYE, so they show up as just another line on the payslip. Thresholds are set per pay period by HMRC rather than per year, which is why an annual calculation can differ from your actual payslip by about a pound.
Pick your part of the UK
Run a real payslip through it
The PAYE calculator applies the same income tax and National Insurance tables to a gross figure and a tax code, with pension and student loan as switches. If your payslip does not match the headline rate, start there — it is the same engine as the market table above, just driven by the numbers on your contract.
Common questions
Is this the same as my payslip?
Close, but not identical. Your payroll uses a tax code that can include adjustments from earlier in the year, and National Insurance is calculated per pay period rather than per year. Treat the result here as an annual estimate, not a promise of next month's figure.
Does the 5% pension come off before tax?
Under a net pay arrangement, yes: your pension contribution is taken out before income tax is calculated, so it also reduces the tax you pay. National Insurance is charged on the pre-pension figure in that arrangement. Salary sacrifice works differently again and reduces both.
Why is Scotland different?
Income tax rates and bands on earned income are set by the Scottish Parliament. The personal allowance and National Insurance stay UK-wide, so the difference shows up only in the income tax line.
Do I need to file a self-assessment return?
Most employees are taxed through PAYE and do not. You may need to file if you have untaxed income, rental income above the trading allowance, or more than one job whose combined pay crosses a band.
Salaries covered: £16,000, £18,000, £20,000, £22,000, £24,000, £25,000, £26,000, £28,000, £30,000, £32,000, £34,000, £35,000, £36,000, £38,000, £40,000, £42,000, £45,000, £48,000, £50,000, £55,000, £60,000, £65,000, £70,000, £80,000, £90,000, £100,000, £110,000, £125,000, £150,000, £200,000