# UK Salary Calculator

> Free UK take-home pay calculator for 2026/27 and 2025/26 tax years.

This tool calculates UK net take-home pay after:
- PAYE income tax (England, Wales, Northern Ireland, and Scotland bands)
- Class 1 National Insurance contributions
- Pension contributions (auto-enrolment, salary sacrifice, personal pension)
- Student loan repayments (Plans 1, 2, 4, 5 and Postgraduate)
- Benefits in Kind (company car, private medical insurance)
- High Income Child Benefit Charge (HICBC)
- Personal Allowance taper (income over £100,000)

## Nursery Calculator

A companion tool for working parents to compare the financial impact of working 2, 3, 4, or 5 days per week alongside nursery fees. Includes:
- Pro-rata salary reduction per schedule
- Full PAYE recalculation on reduced salary
- Tax-Free Childcare top-up (20% government contribution, capped at £2,000/year per child)
- Side-by-side net-after-fees comparison

## Tax Year Coverage

- 2026/27 (current)
- 2025/26

## Key Rates (2026/27)

- Personal Allowance: £12,570
- Basic rate (20%): £12,571–£50,270
- Higher rate (40%): £50,271–£125,140
- Additional rate (45%): over £125,140
- Scotland starter rate (19%): £12,571–£14,876
- Scotland basic rate (20%): £14,877–£26,561
- Scotland intermediate rate (21%): £26,562–£43,662
- Scotland higher rate (42%): £43,663–£75,000
- Scotland advanced rate (45%): £75,001–£125,140
- Scotland top rate (48%): over £125,140
- NI primary threshold: £12,570; rate 8% to £50,270 then 2%
- Employer NI: 15% above £5,000 secondary threshold

## Notes

All figures are estimates based on standard PAYE assumptions (single employment, standard tax code). Not financial advice.