Second Job Tax Calculator 2026/27
This calculator shows the tax on a second job for 2026/27. Your Personal Allowance of £12,570 usually applies to your main job, so a second job is often taxed at the basic rate of 20% through a BR tax code. National Insurance is worked out separately for each job.
Figures verified against HMRC Income Tax rates on .
Written by James HartleyCIMA
Calculator
Combined take home (both jobs)
£36,720
After income tax and employee NI
Tax on second job
£2,000
NI on second job
£0
Second job take home
£8,000
Likely tax code
BR
Main job take home
£28,720
Tax £4,486 · NI £1,794
Second job take home
£8,000
Tax £2,000 · NI £0
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How a second job is taxed
Income tax looks at your combined earnings across both jobs, but your £12,570 Personal Allowance normally sits on your main job. That means your second job is often taxed on every pound from the start, usually through a BR, D0, or D1 tax code (SBR, SD0, or SD1 in Scotland).
This calculator stacks your second job income on top of your main job to find the marginal income tax on the second salary using 2026/27 bands. Use the income tax calculator for a single income breakdown, or the salary calculator for full take home pay including pension and student loans.
Example: £35,000 main job plus £10,000 second job gives about £2,000 income tax and £0 NI on the second job, with £8,000 take home from that job.
Your tax code on a second job
BR taxes all pay at the basic rate (20% in England, Wales, and Northern Ireland). D0 taxes all pay at the higher rate (40 percent). D1 taxes all pay at the additional rate (45 percent). Scotland uses SBR, SD0, and SD1 instead.
See common codes on a payslip in our tax codes explained UK guide and second job tax UK guide.
National Insurance is separate for each job
Employee National Insurance is calculated per job, not on your combined income. Each employer applies the £12,570 primary threshold separately, so you can pay NI on both jobs if each pays above the threshold.
Use the National Insurance calculator to see NI on a single salary in detail.
When too much or too little tax is taken
Emergency tax codes (such as 0T or Week 1/Month 1) can take too much tax when you start a second job. HMRC reconciles your records after the tax year and adjusts your tax code or sends a refund if you overpaid.
If both jobs pay less than the Personal Allowance, you can ask HMRC to split the allowance so less tax is taken during the year rather than waiting for a reconciliation.
Frequently Asked Questions
Usually 20 percent if your combined income stays in the basic rate band, or more if it pushes you into a higher band. Enter your figures above to see the amount.
Not more overall for the same total income. The tax just looks different because your Personal Allowance of £12,570 sits on the main job and the second job is taxed from the first pound.
Often BR, which taxes all of it at basic rate. It can be D0 for higher rate or D1 for additional rate if your income is higher. In Scotland, SBR, SD0, or SD1 may apply.
Yes, if the second job pays above the £12,570 National Insurance primary threshold. National Insurance is worked out separately for each job.
Because your Personal Allowance of £12,570 is normally used against your main job.
Yes, you can ask HMRC to split it if both jobs are low paid, which can avoid overpaying.
HMRC reconciles your tax after the year and refunds any overpayment, often through your tax code.
Yes, Scotland has its own income tax bands. Use the region toggle above.
Related Guides
UK Tax Codes Explained 2026/27
What 1257L, BR, D0, 0T, K, and emergency codes mean on your payslip.
Read guideHow Is a Second Job Taxed in the UK? (2026/27)
Why second jobs use BR tax codes, how NI works across two jobs, and how to avoid overpaying.
Read guideUK Income Tax Bands 2026/27: Rates and Allowances Explained
Basic, higher, and additional rate thresholds for 2026/27.
Read guideHow to Calculate Your Take-Home Pay in 2026/27
Income tax, NI, pension, and student loan deductions explained.
Read guideWas this calculator helpful?
Official Rates Used
This calculator uses official HMRC rates for 2026/27. View the current rates at GOV.UK:
Rates last verified:
Disclaimer: This calculator provides estimates based on standard HMRC rates for 2026/27. Results may vary based on individual circumstances. This is not financial advice. Always consult a qualified accountant or CIMA-qualified financial adviser for personal tax matters.