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Simple Payroll Deduction Calculator

Apply flat Income Tax, employee NI and pension percentages to gross salary for a quick net-pay sketch. Not a full PAYE band calculator — use Salary After Tax for progressive UK rates.

UK · 2026/27Last reviewed 15 August 2026Reviewed after a tax-year or rule changeSource: 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
Gross Annual Salary (£)£35,000
Flat income tax rate to apply (%)£35,000
Flat employee NI rate to apply (%)5%
Pension Contribution (%)£250 per month

After entering these figures, focus on result first and then rerun the tool with a more cautious assumption.

How to read your results

Result

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 simple payroll planning calculator applies the flat Income Tax, employee National Insurance and pension percentages you enter to an annual gross salary, then shows an estimated monthly net amount. It does not apply progressive PAYE bands, personal allowance, thresholds, tax codes or employer National Insurance. For banded UK take-home pay, use the Salary After Tax calculator instead.

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

UK payroll deductions include income tax (calculated on earnings above the personal allowance using PAYE bands), National Insurance contributions, and any pension contributions under auto-enrolment.

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