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Pay Rise, Bonus & Salary Sacrifice Planner

Compare current and proposed UK pay, an expected cash bonus and pension salary sacrifice using 2026/27 Income Tax and employee NI assumptions.

Last reviewed 6 August 2026Source: HMRC — PAYE

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Rates & sources2026/27

UK PAYE Income Tax and employee NI thresholds for 2026/27. Payroll deductions are calculated per pay period.

Source: HMRC — PAYE — source checked for 2026/27.

When to use this calculator

  • Before accepting a pay change, bonus, pension contribution or salary-sacrifice option.
  • When you want a simple take-home estimate before payroll or filing.
  • When you are approaching the £100,000 income level and want to see the personal allowance taper.
  • When you need to convert between hourly, monthly and annual pay.

A realistic UK planning example

Use these sample inputs as a quick scenario test, then change one variable at a time to compare outcomes.

A realistic UK planning example
InputValue
Current annual salary (£)£35,000
Proposed annual salary (£)£35,000
Proposed annual pension salary sacrifice (£)£35,000

After entering these figures, review gross pay change and proposed pay after salary sacrifice together rather than in isolation. Then rerun the tool with one input adjusted.

How to read your results

Gross Pay Change

The figure produced by this output for the inputs you entered. Change one variable at a time if you want to see what drives it.

Proposed Pay After Salary Sacrifice

The figure produced by this output for the inputs you entered. Change one variable at a time if you want to see what drives it.

Method & assumptionsAuthoritative sources

This 2026/27 planner compares a current annual salary with a proposed salary, expected cash bonus and pension contribution made through salary sacrifice. It estimates England, Wales and Northern Ireland Income Tax and Category A employee National Insurance, then shows the change in annual and monthly spendable cash separately from pension money.

The proposed salary-sacrifice amount is compared with the same gross pay without sacrifice to show the estimated Income Tax and employee NI avoided and the net cash cost. It does not assume an employer contribution or that an employer passes on any employer NI saving.

This is a planning estimate, not a payslip. Scottish rates, tax codes, student loans, benefits, other income, reliefs, bonus timing, salary definitions and scheme rules can all change the result. Confirm the written offer and payroll treatment before changing a contract or household budget.

Common mistakes

  • !Entering gross income when you really want take-home pay, or vice versa.
  • !Ignoring pension contributions, deductions or local tax rules that change the result.
  • !Comparing monthly and annual figures without standardising them first.
  • !Overlooking National Insurance or student-loan plan differences that apply to you.

What to do next

  • Check the same scenario with related pay or deduction calculators.
  • Keep a copy of the assumptions so you can compare the next tax year or pay period.
  • If you are self-employed, compare this result with the self-employment tax calculator.
  • Check whether a small pension contribution change moves take-home pay more than you expect.

Frequently asked

It keeps both separate. The headline comparison estimates annual and monthly take-home cash after the selected pension salary sacrifice, Income Tax and employee National Insurance.

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