UK take-home pay calculator, 2026/27
A gross-to-net calculation for PAYE employees. It applies the 2026/27 income tax bands, the National Insurance thresholds, the minimum workplace pension contribution and student loan repayment rules. Choose Scotland explicitly if that is where you work — the bands are different and the answer changes.
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.
What each input does
Annual gross salary. The contracted figure before any deduction, not your monthly pay multiplied by twelve unless you are paid evenly. Bonuses and overtime are not included because they are taxed as they are paid.
Workplace pension. Percentage of qualifying earnings between £6,240 and £50,270, not of the whole salary. The statutory minimum is 5% from you and 3% from your employer. The employer part is shown separately and never reduces your take-home pay.
Student loan plan. Plan 1, 2, 4 and 5 take 9% of pay above their own annual threshold; the postgraduate loan takes 6%. If you have both a plan and a postgraduate loan, run them one at a time and add the two repayments — this calculator handles a single plan.
Region. England, Wales and Northern Ireland share three bands. Scotland has six, starting at 19% and reaching 48% above £125,140.
How the calculation runs, in order
Pension is deducted from gross first. The personal allowance is then applied to what remains — and reduced by £1 for every £2 above £100,000, reaching zero at £125,140. Tax is charged on the balance using the band widths. National Insurance is calculated separately on gross pay, because a net pay pension does not reduce it. Student loan repayments are calculated on gross pay as well. Take-home is what is left.
Limits worth knowing
This is an annual model. Payroll works per pay period, so the first months of a tax year and any month with a bonus will not match exactly. It assumes the standard tax code, no company benefits in kind, no salary sacrifice, and one job. It does not cover self-employment, CIS subcontractors or directors' dividends.
Why does the pension not reduce National Insurance?
Because NI is charged on gross earnings. Only a salary sacrifice arrangement lowers gross pay for NI purposes. Under net pay, the pension reduces taxable pay but not the NI base.
Does the calculator include the employer's pension?
It shows it separately. The employer contribution is paid into your pension pot on top of your salary; it is not part of take-home pay and must never be added to it.
Which figure should I budget with?
Use the monthly take-home with your actual pension percentage. The annual figure is what matters for tax bands, but rent, bills and loan payments arrive monthly.