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PAYE, NI & pension calculator 2026/27
Estimate monthly take-home pay, employer National Insurance, pension contributions and employer cost for 2026/27, including Scottish Income Tax.
All free tools & templatesTax year: 6 April 2026 to 5 April 2027. Regular monthly salary, category A NI, one employment and no other income. Annual Income Tax is estimated and divided by 12. Actual payslip deductions can differ.
Your assumptions
No account needed. The calculator code runs in your browser and does not send or store your input values.
Estimated monthly figures
What the numbers mean
| Gross salary | |
|---|---|
| PAYE / Income Tax estimate | |
| Employee National Insurance | |
| Employee pension cash deduction | |
| Salary given up for pension | |
| Provider pension tax-relief top-up | |
| Employer National Insurance | |
| Employer pension, including sacrifice | |
| Total paid into pension | |
| Total employer cost |
Annual Income Tax estimate:
Modelled annual Personal Allowance:
Relief at source: the 20% provider top-up is included. Additional tax relief and any Personal Allowance adjustment caused by these pension contributions are excluded. Your eventual tax position may be more favourable.
Salary sacrifice: contributions use pre-sacrifice pensionable pay. No sharing of employer NI savings is assumed. Check scheme terms and National Minimum Wage compliance before making changes.
Download the Excel versionHow the PAYE, NI and pension estimates work
PAYE and take-home pay
The model uses annual salary, the standard £12,570 Personal Allowance and its taper above £100,000. Net-pay pension deductions and salary sacrifice reduce estimated taxable salary. Income Tax is calculated annually and divided by 12, rather than using HMRC’s cumulative tax-code tables. Select Scotland according to your Scottish taxpayer status.
Student loans, benefits, other income, custom or emergency tax codes, irregular pay, director NI and other NI categories are outside the model. The result is an estimate of regular take-home pay, not a payslip or tax return.
Employee and employer National Insurance
For monthly category A pay, the model uses the £1,048 primary threshold, £4,189 upper earnings limit and £417 secondary threshold. Employee NI is 8% within the main band and 2% above it; employer NI is 15% above the secondary threshold. Salary sacrifice reduces the NI pay used. Employer cost is before Employment Allowance, Apprenticeship Levy and benefits.
Workplace pension contributions
Qualifying earnings use the monthly band from £520 to £4,189. Full salary uses gross monthly pay before sacrifice. The default 5% employee and 3% employer rates are editable assumptions; actual scheme rules can differ. Net pay reduces taxable pay. Relief at source shows the provider’s 20% top-up separately. Salary sacrifice is paid as an employer contribution. Pension annual-allowance charges and investment returns are not calculated.
Official sources
Rates checked on 6 September 2026.
- HMRC: 2026/27 employer rates and thresholds
- GOV.UK: Income Tax and Personal Allowance and Scottish Income Tax
- The Pensions Regulator: qualifying earnings
- GOV.UK: pension tax relief and workplace pension contributions
For payroll based on actual employee records, explore KBA’s payroll support or request a consultation.