PAYE (Pay As You Earn) is the system HMRC uses to collect income tax and National Insurance contributions directly from your employer before you receive your salary. Our UK PAYE tax calculator for 2025/26 uses the official tax bands and NI thresholds to show your exact take-home pay after all deductions.

For England, Wales and Northern Ireland in 2025/26: Personal Allowance (0%) up to £12,570. Basic rate (20%) on income £12,571–£50,270. Higher rate (40%) on income £50,271–£125,140. Additional rate (45%) on income above £125,140. Note: if you earn over £100,000, your personal allowance reduces by £1 for every £2 earned above this, creating an effective 60% marginal rate between £100,000 and £125,140.

For 2025/26, employees pay 8% National Insurance on earnings between £12,570 and £50,270 per year, and 2% on earnings above £50,270. These rates are unchanged from 2024/25. Employer NI increased to 15% from April 2025, but this does not affect your take-home pay directly.

On a £30,000 salary in 2025/26 (England), your estimated take-home pay is approximately £24,300 per year (£2,025/month). You would pay around £3,486 in income tax and £1,394 in National Insurance. Use our calculator above for your exact figures including any pension or student loan deductions.

On a £50,000 salary in 2025/26 (England), your estimated take-home pay is approximately £37,200 per year (£3,100/month). You would pay approximately £7,540 in income tax and £3,000 in National Insurance. Enter your exact salary in the calculator for a full personalised breakdown.

Yes — pension salary sacrifice reduces your gross pay before tax and NI are calculated. This means you pay less income tax and less National Insurance, which makes it more efficient than a standard pension contribution. Enter your pension percentage in our calculator to see the full impact on your take-home pay.

Scotland has its own income tax bands set by the Scottish Parliament. For 2025/26, Scottish taxpayers pay: 19% starter rate (£12,571–£15,397), 20% basic rate (£15,398–£27,491), 21% intermediate rate (£27,492–£43,662), 42% higher rate (£43,663–£75,000), 45% advanced rate (£75,001–£125,140), and 48% top rate above £125,140. Select "Scotland" in our calculator above.

Tax code 1257L is the most common UK tax code and means you have the standard Personal Allowance of £12,570. The number 1257 represents the allowance divided by 10. The letter L means you're entitled to the basic personal allowance. If your tax code is different, it may mean you have additional allowances, benefits in kind, or owe tax from a previous year.