How to read the table
The last column is the share of the gross salary that reaches the bank account. It falls steadily as pay rises, but not smoothly: three points on the table are worth knowing about.
- £50,270. Income above this is taxed at 40% rather than 20%. At almost the same point, National Insurance falls from 8% to 2%, so the step is smaller than it looks.
- £100,000 to £125,140. The personal allowance is withdrawn at £1 for every £2 earned, so this stretch is taxed at an effective 60%. The "kept" column drops noticeably faster through these rows than anywhere else in the table.
- £125,140. The additional rate of 45% begins, and because the allowance has already gone, the effective rate actually falls slightly here compared with the band below it.
Nothing in the table includes a pension contribution, and for most employees that is not what a payslip looks like: auto-enrolment puts a minimum of 5% of qualifying earnings in from the employee and 3% from the employer. A contribution reduces take-home pay by less than the amount paid in, and if it is made by salary sacrifice it also saves National Insurance. Each salary page shows both, and the salary sacrifice calculator covers the choice in full.
What these figures assume
- The 2026/27 tax year, which runs from 6 April 2026 to 5 April 2027.
- The standard personal allowance of £12,570 and the standard tax code.
- Employment income taxed through PAYE, with no taxable benefits such as a company car or medical cover.
- Class 1 National Insurance at the standard rate, for someone under State Pension age.
- The same salary for the whole tax year. PAYE is cumulative, so a mid-year change makes individual payslips look different even when the annual total matches.