UK Salary and Employment Calculators: Free Tools for 2026/27

The personal allowance for 2026/27 is £12,570. This is the amount you can earn tax-free each year. However, if your income exceeds £100,000, your personal allowance is reduced by £1 for every £2 you earn above £100,000, and is fully withdrawn at £125,140.

Scottish taxpayers pay different income tax rates set by the Scottish Parliament. For 2026/27 there are 6 bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%), and Top (48%). Scottish rates typically mean higher earners pay more tax than in England, Wales, and Northern Ireland. Browse take-home figures for every salary in our Scotland salary after tax hub.

Employer NI (15% on salaries above £5,000 from April 2026) is a cost to your employer, not deducted from your pay. However, it does affect your total employment cost, which is relevant for salary negotiations. Salary sacrifice arrangements can reduce employer NI, which is why many employers incentivise them.

In a salary sacrifice arrangement, you agree to a lower contractual salary in exchange for a non-cash benefit (pension, cycle-to-work scheme, electric car, etc.). Because your taxable salary is lower, you pay less income tax and NI, meaning your actual take-home pay barely changes despite the higher pension contribution. Employers also save NI, so many pass some savings back to employees.