United Kingdom · 2026/27

UK payroll & tax calculators

Ten connected calculators for take-home pay, employer costs, statutory entitlements, self-employment and IR35. Choose the situation first; each calculator then shows the formula, the relevant tax year and the official sources behind its estimate.

Current baseline

What changed — and what did not — in 2026/27

For England, Wales and Northern Ireland, the standard Personal Allowance remains £12,570. The allowance tapers once adjusted net income exceeds £100,000. Scotland uses different earned-income bands, so location matters even when gross salary is unchanged.

For most employees in National Insurance category A, the main employee rate is 8% between the primary threshold and upper earnings limit, then 2%. The standard employer rate is 15% above the secondary threshold. Each calculator applies the rules relevant to its own scenario rather than treating every deduction as one flat percentage.

Before relying on an estimate

  • Use the tax code and pay frequency shown on the actual payslip.
  • Select Scotland when Scottish Income Tax applies.
  • Enter pension contributions using the method your scheme actually uses.
  • For legal status or payroll filing, confirm the result with HMRC or an adviser.

Decision guide

Choose by the decision you need to make

Payroll questions often overlap. Start with the calculator that owns the main decision, then use the linked companion tools to test a change in hours, pension, employment status or statutory leave.

Employees

Understand take-home pay and changes to salary

Start with gross pay, then narrow the estimate when your situation includes salary sacrifice, more than one job or part-time hours.

Employers

Budget for payroll costs and statutory entitlements

These tools separate the employee-facing amount from the cost or entitlement an employer needs to plan for.

Self-employed & contractors

Compare business income with employment-style tax

Use profit rather than turnover for a sole-trader estimate, and treat IR35 output as a financial scenario rather than a status decision.

A reliable order of operations

From gross amount to a decision you can check

  1. 1

    Define the right base

    Use annual salary for employment, taxable profit for self-employment, or the contract value and working pattern for IR35.

  2. 2

    Apply the correct jurisdiction

    Income Tax differs in Scotland. National Insurance category letters and employment status can change the applicable calculation.

  3. 3

    Add deductions one at a time

    Pension method, student-loan plan and benefits can alter take-home pay. Keep each input visible so the result remains explainable.

  4. 4

    Reconcile with the official record

    Compare an estimate with the payslip, P60, contract or HMRC guidance. A calculator is a planning aid, not a payroll submission.

Primary sources

The official rules this collection follows

Rates are dated to the 2026/27 tax year. Each calculator links the narrower source used for its formula; these are the collection-level starting points.