Where our numbers come from
Every figure on this site is taken directly from GOV.UK. We do not use a paid data feed, and we do not copy figures from other calculator sites. Each number below links to the government page it came from, so you can verify any of it yourself in a few seconds.
| What | Source |
|---|---|
| Income tax bands and Personal Allowance | GOV.UK — Income Tax rates |
| Scottish income tax bands | GOV.UK — Scottish Income Tax |
| National Insurance thresholds and rates | GOV.UK — NI rates and categories |
| Student loan thresholds | GOV.UK — Repaying your student loan |
| Statutory Sick Pay | GOV.UK — What you'll get |
| Statutory redundancy pay | GOV.UK — Redundancy pay |
| Statutory notice periods | GOV.UK — Notice periods |
| Holiday entitlement | GOV.UK — Holiday entitlement |
Take-home pay
Four deductions come out of a UK salary, and the order matters.
Step 1 — Personal Allowance
The first £12,570 is free of income tax. Above £100,000 the allowance is reduced by £1 for every £2 of income, reaching zero at £125,140.
Many home-made calculators miss this taper. We apply it before any tax band is worked out.
Step 2 — Income tax
Tax is charged in slices. Only the portion of income falling inside each band is taxed at that band's rate. For England, Wales and Northern Ireland:
- Basic rate 20% — up to £50,270
- Higher rate 40% — up to £125,140
- Additional rate 45% — above £125,140
Scotland has six bands with different rates and thresholds, and we apply the Scottish table when you select Scotland. National Insurance is unaffected by this choice because it is set UK-wide.
Step 3 — National Insurance
Class 1 employee contributions, category A. You pay 8% on earnings between £6,708 and £50,284, then 2% above that. The Personal Allowance does not apply to National Insurance.
GOV.UK publishes these thresholds weekly (£129 and £967 a week). We multiply by 52 for the annual figures.
Step 4 — Student loan and pension
Student loan repayments are 9% of income above your plan's threshold, or 6% for a Postgraduate Loan. We charge these on gross pay. Pension contributions are deducted before income tax is calculated.
What our take-home figures assume
We would rather state these plainly than have you trust a number that does not fit your situation.
- A standard tax code with the full Personal Allowance available. If your code is different — because of underpaid tax, a company car, or a second job — your real figure will differ.
- A "net pay" workplace pension. Contributions reduce income tax but not National Insurance. Salary sacrifice schemes reduce both and would give you a slightly better result than we show.
- National Insurance worked out annually. Real payroll calculates it per pay period. For a steady salary the two agree; for irregular or variable pay they can differ.
- No other income — no dividends, savings interest, rental income or benefits in kind.
- Employee contributions only. We do not model employer National Insurance or employer pension contributions.
Holiday entitlement
Statutory entitlement is 5.6 weeks a year, capped at 28 days. We multiply your days per week by 5.6, apply the cap, then pro-rate if you are working part of the leave year.
We assume a regular working pattern. If your hours vary week to week you accrue leave based on hours actually worked, and you should use the official GOV.UK calculator instead.
Notice period
Statutory minimums only. One week after a month's service, then one week per complete year, capped at 12 weeks. Employees owe one week regardless of service. Your contract may require more, and if it does, the contract wins.
Redundancy pay
We count each year of service backwards from your redundancy date and apply the rate for your age during that year:
- Aged 41 and over — 1.5 weeks' pay per year
- Aged 22 to 40 — 1 week's pay per year
- Under 22 — 0.5 week's pay per year
This backwards count is the part most calculators get wrong. Someone made redundant at 45 after ten years does not get the higher rate for all ten years — only for the four years they worked after turning 41.
Three caps then apply: only the most recent 20 years count, weekly pay is capped at £751, and the total is capped at £22,530.
Statutory Sick Pay
Our SSP calculator uses the rules that took effect on 6 April 2026. Two things changed, and calculators that have not been updated are now giving wrong answers:
- Waiting days were abolished. SSP is paid from the first qualifying day of absence. It used to start on the fourth day.
- The Lower Earnings Limit was removed. You qualify however little you earn. Previously you needed to earn at least £125 a week.
Low earners receive whichever is lower: the flat rate of £123.25 a week, or 80% of their average weekly earnings. SSP runs for up to 28 weeks.
How we check our work
The calculation code is separated from the page code, which means it can be tested independently. Before release it is run against a suite of worked examples covering the Personal Allowance taper, every Scottish band, both National Insurance bands, all five student loan plans, pension relief, mixed-age redundancy service and each statutory cap.
We also test the calculators against HMRC's own figures. If you find a result you believe is wrong, please tell us — include the figures you entered and what you expected, and we will check it.
When we update
Rates change at the start of each tax year on 6 April, and occasionally at a Budget. We update within a week of any change, and the "last checked" date at the top of this page always reflects the current position.
Every figure lives in a single file. When it is updated, every calculator, every table and this page all change together — there is no way for one to be current while another is stale.
What we are not
We are not accountants, tax advisers or solicitors, and nothing on this site is personal financial or legal advice. We are not affiliated with HMRC, the Department for Work and Pensions, or any government department.
Our calculators give estimates based on the figures you enter. For your exact position, check your payslip, speak to your employer's payroll team, or use the official tools on GOV.UK. For employment rights questions, Acas gives free impartial advice.