How is UK take-home pay calculated in 2026/27?

Your gross salary is reduced by Income Tax (after the £12,570 personal allowance), employee National Insurance, any student loan repayments and your pension contributions. NetWage applies the official 2026/27 rates and thresholds to show your net pay per year, month, week and day.

Does the calculator support Scottish income tax rates?

Yes. Tick 'Resident in Scotland' and the calculator applies the Scottish starter, basic, intermediate, higher, advanced and top rates instead of the rates for the rest of the UK.

What is the 60% tax trap above £100,000?

Between £100,000 and £125,140 your personal allowance is withdrawn at £1 for every £2 earned, creating an effective marginal rate of around 60% (62% including National Insurance). Pension contributions via salary sacrifice can restore the allowance.

NetWage — UK Take-Home Pay & Salary Calculator 2026/27

Your pay

Salary

Pension contribution

Student loan

Plan 1 (pre-2012 England/Wales, NI) Plan 2 (2012–2023 England/Wales) Plan 4 (Scotland) Plan 5 (from 2023 England) Postgraduate loan

Resident in Scotland

More options — tax code, bonus, NI

Tax code (leave blank for standard 1257L)

One-off annual bonus

No National Insurance (over State Pension age)

Your virtual payslip

NetWage · 2026/27

Gross

£35,000

Monthly take-home

£2,330

That's £27,960 a year · £537 a week · keeping 80% of gross

Take-home Income Tax National Insurance Student loan Pension

⚠ The 60% trap: between £100,000 and £125,140 your personal allowance is withdrawn, so each extra £1 is taxed at an effective ~62%. Salary-sacrificing into your pension below £100k restores the allowance.

	Year	Month	Week	Day

Effective tax rate 20.1% · marginal rate on your next £1 28%

Bonus month vs normal month

	Normal month	Bonus month

Browse salaries A–Z

How your 2026/27 take-home pay is worked out

Everyone in the UK gets a tax-free personal allowance of £12,570. Above it, you pay Income Tax at 20%, 40% and 45% (or the Scottish rates if you live in Scotland), plus employee National Insurance at 8% between £12,570 and £50,270 and 2% above. Student loan repayments and pension contributions come out too — NetWage applies them all in the right order, including the personal allowance taper above £100,000.

Contributions made by salary sacrifice reduce both your tax and your NI, which is why the same pension percentage can leave you with more in your pocket — flip the pension type above to compare.

What actually lands in your bank account

Your pay

Bonus month vs normal month

How your 2026/27 take-home pay is worked out

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