UK paycheck calculator
Gross to net anywhere in the United Kingdom: Income Tax under the bands of where you live — Scottish bands for Scotland, the rest-of-UK bands for England, Wales and Northern Ireland, two branches that are never blended — plus employee National Insurance, line by line, for tax year 2026/27 (6 April 2026 to 5 April 2027).
Result — England, United Kingdom — £50,000/year — monthly — rest-of-UK branch (England, Wales and Northern Ireland bands)
| Line | Per period | Annual |
|---|---|---|
Gross payWhy this line?Gross pay for the pay period, before any deduction. Why this rate: Set by the employment contract; Income Tax and National Insurance are both computed from it (on different bases: tax is annual/cumulative, NICs are per period). What changes it: Hours worked, salary level, bonuses, overtime and taxable benefits. Source: Employment contract — verified . | £4,166.67 | £50,000.00 |
Income Tax (PAYE)Why this line?Income Tax in England, Wales and Northern Ireland: 20% on the first £37,700 of taxable income (income above the £12,570 Personal Allowance), 40% up to £125,140 of taxable income, 45% above. The Personal Allowance falls by £1 for every £2 of income above £100,000 and reaches zero at £125,140. Why this rate: HMRC — Rates and thresholds for employers 2026 to 2027 (England and Northern Ireland table; the Wales table is identical for 2026/27); GOV.UK — Income Tax rates and Personal Allowances (taper). What changes it: Income level (bands and the allowance taper), the tax code (v1 assumes 1257L), pension contributions and Gift Aid (not modeled — they extend the basic-rate band and reduce adjusted net income in real life). Source: HMRC — Rates and thresholds for employers 2026 to 2027 (England and Northern Ireland table; Wales table identical) — verified 2026-10-28. | £623.83 | £7,486.00 |
National Insurance (employee, category A)Why this line?Employee Class 1 National Insurance, category A: 0% up to the Primary Threshold (£242/week, £1,048/month, £12,570/year), 8% up to the Upper Earnings Limit (£967/week, £4,189/month, £50,270/year), then 2% above it. Unlike Income Tax, NICs are worked out per pay period, never cumulatively. Why this rate: HMRC — Rates and thresholds for employers 2026 to 2027 (Class 1 thresholds and employee rates, category A). What changes it: Earnings in the pay period; the NIC category letter (only A is modeled in v1); crossing the Upper Earnings Limit drops the marginal rate from 8% to 2%. Source: HMRC — Rates and thresholds for employers 2026 to 2027 (Employee (primary) contribution rates, category letter A) — verified 2026-10-28. | £249.49 | £2,993.88 |
Net payWhy this line?Net pay for the period: gross pay minus Income Tax and employee National Insurance. Student loan repayments and pension contributions are not deducted in v1, so for employees with those, real take-home pay is lower. Why this rate: Sum of the rounded lines (structured result contract — screen, PDF and tests can never diverge). What changes it: Every deduction line above; in real payrolls also student loans, pensions and attachments of earnings (not modeled). Source: Structured result — sum of the lines above — verified . | £3,293.35 | £39,520.12 |
| Total deductions | £873.32 | £10,479.84 |
Compare scenarios
Net pay for the year
£39,520.20
Engine totals: net per period × periods.
Total deductions for the year
£10,479.84
Income Tax and employee National Insurance combined.
Income tax if taxed in Scotland
£8,982.05
The engine's cross-branch scenario: same pay, the other branch's bands — the two systems are never blended in one result.
Take this result with you
The PDF is generated in your browser, on this device, from the result above — nothing is uploaded or kept. Prefer paper? This page also has a print layout (your browser's Print command) as a fallback.
Methodology, limits and sources
Rates verified on 2026-10-28 (primary sources listed per line).
UK engine: Income Tax on the statutory bands of the selected branch — rest-of-UK bands for England, Wales and Northern Ireland; the six Scottish bands for Scotland, a separate data branch, never blended. The annual Income Tax on the annualised gross is spread evenly over the pay periods — a documented simplification of cumulative PAYE. Employee National Insurance (category A) is computed per pay period on HMRC's published thresholds for the frequency (weekly £242/£967, monthly £1,048/£4,189), never on annual thresholds divided down. The Personal Allowance is the statutory £12,570, reduced by £1 for every £2 of income above £100,000 and exhausted at £125,140.
Data status
Every parameter in the UK data pack is primary-verified (28 October 2026): bands, thresholds and the Personal Allowance read line by line against HMRC's published 2026 to 2027 employer tables and GOV.UK, and the Scottish bands against the Scottish Budget 2026-27 — two primary sources in agreement. The engine passes an 85-case frozen bench against an independently built reference calculation, reproduces HMRC's published CWG2 worked examples of National Insurance to the penny, matches the Scottish Government's published Scotland-versus-rest-of-UK differential table at 17 incomes out of 17, and agrees with the official GOV.UK income-tax estimator within the few pence itemised under Known limits. Wales sits on the rest-of-UK branch because the Welsh Rates of Income Tax are set at 10p in every band for 2026/27, making the combined Welsh rates identical to England's and Northern Ireland's — proven in the data pack from the Welsh Government's own budget statement, not assumed.
A market in development
The United Kingdom is the newest market on this site — opened for tax year 2026/27 and in development. It is built country by country, on the United Kingdom's own tax rules, pay periods, official sources and content; it is not an adaptation of the United States module and does not claim its depth. What exists today is the calculator set on the United Kingdom hub. A UK article library, jurisdiction-by-jurisdiction guides and a UK salary layer do not exist yet; the site's guides and salary data cover the United States.
Basis and known limits
- Statutory basis: the engine applies the statutory Personal Allowance of £12,570. PAYE payroll tables for tax code 1257L apply £9 more allowance over the year (£12,579), so a real 1257L payslip can differ from these figures by a few pounds a year. Measured against the official GOV.UK estimator, which follows the payroll tables: £1.80 a year of Income Tax at a £50,000 England salary, £3.78 at the same salary in Scotland (the £9 relieved at the 42% Scottish higher rate), and £0.56 a year of National Insurance (the service annualises the thresholds; this engine applies them per pay period, as payroll does).
- Tax code 1257L only. BR, D0, D1, NT, 0T and K codes — and the Scottish (S) and Welsh (C) prefixed codes — are not modelled, and neither is the Week 1 / Month 1 basis.
- Annualised regular pay, not cumulative PAYE: the year's Income Tax is spread evenly over the pay periods. Real PAYE deducts cumulatively through the tax year, so a mid-year start, an irregular bonus or a tax-code change makes a real payslip's path differ, even when the year-end totals agree.
- National Insurance, category A only, computed per pay period on HMRC's published thresholds for the frequency — never on annual thresholds divided down.
- Pension contributions and student-loan repayments are not deducted: the net pay shown is before both.
- Marriage Allowance is not applied in these matrix cases — every case uses the standard 1257L position. The engine models the £1,260 transferable allowance, but whether you may claim it is HMRC's call, not this page's.