Tax guide
Not financial or tax advice. This page explains concepts in general terms. For your own position use HMRC or a qualified accountant.
What take-home pay means
Take-home pay (also called net pay) is what lands in your bank account after your employer has deducted amounts required under PAYE. For most employees the main deductions are income tax and Class 1 National Insurance. Some people also have pension contributions, student loan repayments, or other deductions shown on the payslip.
From gross to net
Your gross amount is your pay before these deductions. Employers usually quote an annual salary, but many people are paid monthly or weekly. The tax system works from an annual perspective: your tax code and rates are applied so that, over the tax year, roughly the right amount is collected. That is why entering your gross pay and pay period (per year, month, week, or per day) matters when you model your position.
Income tax uses bands and a personal allowance. National Insurance uses its own thresholds and percentages, which can change from one tax year to the next. Our calculator lets you pick the tax year so you can line up with the rules that applied then.
Salary sacrifice and pensions
If you pay into a pension through salary sacrifice, your gross taxable pay is reduced before income tax and NI are calculated, so both can fall. The effect on take-home depends on contribution levels and your marginal rate. See our salary sacrifice overview for more detail.
Take-home is not your whole “tax picture”
PAYE take-home tells you what remains after deductions on earnings. It does not include VAT, council tax, fuel duty, or other taxes you pay from spending and household bills. If you want a wider view of how much of your income ultimately goes to tax in total, read our guide to the effective tax rate and use the full calculator breakdown.
Scotland
If you pay the Scottish rate of income tax, your income tax bands and rates differ from England, Wales, and Northern Ireland. National Insurance rules remain UK-wide for employees. Use the Scotland toggle in the calculator and see Scottish income tax.
Take-home pay examples — 2025–26 (England, Wales & N.I.)
The table below shows estimated PAYE take-home pay at common salary points for 2025–26. Figures use the England, Wales and Northern Ireland income tax bands and assume no pension contributions, student loan, or other deductions. Use the Scotland toggle in the calculator for Scottish estimates.
| Gross salary | Income tax | NI (employee) | Take-home pay | PAYE effective rate |
|---|---|---|---|---|
| £25,000 | £2,486 | £994 | £21,520 | 13.9% |
| £30,000 | £3,486 | £1,394 | £25,120 | 16.3% |
| £35,000 | £4,486 | £1,794 | £28,720 | 17.9% |
| £40,000 | £5,486 | £2,194 | £32,320 | 19.2% |
| £50,000 | £7,486 | £2,994 | £39,520 | 21.0% |
| £60,000 | £11,432 | £3,211 | £45,357 | 24.4% |
| £80,000 | £19,432 | £3,611 | £56,957 | 28.8% |
| £100,000 | £27,432 | £4,011 | £68,557 | 31.4% |
Estimates based on HMRC 2025–26 rates. No pension, student loan, or other deductions included. The personal allowance tapers above £100,000 — see the marginal rates guide for the impact. Use the full calculator for your own figures.
Common questions
What is the take-home pay on a £35,000 salary?
On £35,000 gross (2025–26, England/Wales/N.I.), estimated take-home pay is £28,720 — after income tax of £4,486 (20% on the £22,430 above the £12,570 personal allowance) and employee NI of £1,794 (8% on the same slice). Adding a pension via salary sacrifice reduces both: a 5% contribution of £1,750/year saves approximately £490 in tax and NI.
What is the take-home pay on a £50,000 salary?
On £50,000 gross, estimated take-home pay is £39,520 after income tax of £7,486 and NI of £2,994. All earnings fall within the basic rate band — the higher rate (40%) only starts above £50,270.
What is the take-home pay on a £60,000 salary?
On £60,000 gross, estimated take-home pay is £45,357 after income tax of £11,432 and NI of £3,211. The £9,730 of earnings above £50,270 is taxed at the higher income tax rate (40%) and NI drops to 2% above that threshold.
What is the take-home pay on a £100,000 salary?
On £100,000 gross, estimated take-home pay is £68,557 after income tax of £27,432 and NI of £4,011. Earning above £100,000 triggers the personal allowance taper — every £2 earned above £100,000 loses £1 of the £12,570 personal allowance, creating an effective marginal income tax rate of 60% on income between £100,000 and £125,140.