Useful next calculations
Rates and sources, 2026/27
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 worked example
These are the example figures the calculator opens with.
| Input | Value |
|---|---|
| Gross Annual Salary (£) | £35,000 |
| Flat income tax rate to apply (%) | 20% |
| Flat employee NI rate to apply (%) | 8% |
| Pension Contribution (%) | 5% |
For those figures the calculator returns:
- Net monthly pay: £1,954.17
- Gross annual: £35,000.00
- Income tax: £7,000.00
- NI: £2,800.00
- Pension: £1,750.00
- Net annual: £23,450.00
Method & assumptions
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.
Questions people ask
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.