UK Salary Calculator 2025/26
Calculate take-home pay with accurate 2025/26 UK tax rates for England, Wales, Northern Ireland, and Scotland
Salary Details
£
£
%
Payroll Summary
Enter payroll details
See wage breakdown and deductions
UK Tax Bands (2024/25)
Income Tax Rates
0%
Personal Allowance
£0 - £12,570
20%
Basic Rate
£12,571 - £50,270
40%
Higher Rate
£50,271 - £125,140
45%
Additional Rate
£125,141+
UK Payroll Information
Income Tax (PAYE)
- Personal Allowance: £12,570 (tax-free)
- Basic Rate (20%): £12,571 - £50,270
- Higher Rate (40%): £50,271 - £125,140
- Additional Rate (45%): £125,141+
- Tax Codes: Determine your personal allowance
National Insurance Contributions
- Class 1 Employee: 12% on £12,570 - £50,270
- Class 1 Employee: 2% on earnings above £50,270
- Class 1 Employer: 13.8% on earnings above £9,100
- Threshold: £242 per week / £1,048 per month
Pension Contributions
- Auto-enrolment: Minimum 8% (3% employee, 5% employer)
- Salary Sacrifice: Can reduce tax and NI
- Annual Allowance: £60,000 per year (2024/25)
- Minimum Age: 22 years old and earning over £10,000
Pay Frequency Options
- Monthly: 12 payments per year (most common)
- Weekly: 52 payments per year
- Fortnightly: 26 payments per year
- 4-Weekly: 13 payments per year
Tax Codes Explained
- 1257L: Standard code for 2024/25 (£12,570 allowance)
- BR: Basic rate tax on all income
- D0: Higher rate tax on all income
- D1: Additional rate tax on all income
- NT: No tax to be deducted
Statutory Deductions
- Income Tax: PAYE system
- National Insurance: Employee and employer contributions
- Pension: Auto-enrolment workplace pension
- Student Loan: Automatic deduction when applicable
Employer Responsibilities
- PAYE Registration: Register with HMRC
- RTI Submissions: Real Time Information to HMRC
- Payslips: Provide detailed payslips to employees
- Records: Keep payroll records for 3 years
Important Note
This calculator provides estimates based on current UK tax rates and thresholds for 2024/25. Tax calculations may vary based on individual circumstances, benefits in kind, and other factors. Always consult with a qualified accountant or use official HMRC tools for accurate payroll calculations.