PAYE Calculator UK 2026/27

Estimate PAYE Income Tax and employee National Insurance on an annual salary, with an optional common tax code.Annual gross salaryCommon code1257LBRD0D10TNT

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Result—

The figures on PAYE Calculator UK 2026/27 use 2026/27 rules. Its purpose is PAYE collection through payroll, not a forensic reconstruction of every payroll event. In practice, tax code changes, emergency treatment, bonuses and mid-year job starts can make a paye payslip diverge from a smooth annual average. and period-specific PAYE can make an actual deduction differ from this annualised result.

How to Use the PAYE Calculator UK 2026/27

PAYE is the collection mechanism for Income Tax, so tax code assumptions matter as much as the headline salary. PAYE uses tax codes and pay-period logic, so a clean annual estimate is best viewed as the liability that payroll is trying to collect across the year rather than a promise that every month will be identical.

A standard cumulative code can produce different monthly deductions from an emergency W1/M1 code even when annual pay is unchanged. This calculator models common annual effects and labels payroll-specific limitations.

2026/27 Personal Allowance

An allowance check comes before the band calculation in this model. A standard taxpayer begins with £12,570 for 2026/27, but the amount is tapered once adjusted net income passes £100,000. The withdrawal can materially change the result where tax code changes, emergency treatment, bonuses and mid-year job starts can make a paye payslip diverge from a smooth annual average..

Income Tax Rates Used in the Model

For rest-of-UK employment-income comparisons on PAYE Calculator UK 2026/27, taxable income after allowances is charged at 20% through the £37,700 basic band, 40% from £37,701 to £125,140, and 45% above that. The calculator applies those slices progressively rather than taxing the full salary at the highest rate reached. The reason it appears on PAYE Calculator UK 2026/27 is page-specific: PAYE collection can be misunderstood if tax code and cumulative payroll behaviour is left implicit. The wording here is aimed at employees reconciling a payslip with an annual salary and the result should be read on that basis.

Where a regional comparison is useful for PAYE Calculator UK 2026/27, Scotland is treated as a distinct employment-income system rather than a minor adjustment. Tax code changes, emergency treatment, bonuses and mid-year job starts can make a PAYE payslip diverge from a smooth annual average. Savings and dividend taxation are separate questions, so they are not folded into this salary comparison.

National Insurance and Other Deductions

Employee NI uses a different threshold system from Income Tax. When PAYE Calculator UK 2026/27 needs a net-salary figure, it applies the 2026/27 category-A-style 8% main rate and 2% upper rate on annualised earnings. When NI is irrelevant to PAYE collection through payroll, it is left out rather than blended into the result.

Education-loan deductions are shown as their own payroll item because PAYE collection through payroll is a different calculation. Current annual thresholds are £26,900, £29,385, £33,795 and £25,000 for Plans 1, 2, 4 and 5 respectively; postgraduate remains £21,000 with a 6% rate. BritTaxCalc treats this differently on PAYE Calculator UK 2026/27 because the core output is PAYE collection. By focusing on tax code and cumulative payroll behaviour, the page avoids suggesting that the same rule has identical importance on every calculator.

Who Should Use the PAYE Calculator UK 2026/27

This page is useful when the question is how employment tax is collected rather than only what the final annual liability is.

The calculation centres on tax code, annual pay and payroll treatment. Tax code changes, emergency treatment, bonuses and mid-year job starts can make a PAYE payslip diverge from a smooth annual average. Keeping those drivers explicit makes it possible to rerun the same scenario after a pay rise, code change or new tax year without guessing which assumption moved.

Use the result to understand PAYE collection through payroll, then move to a specialist page if another income source or deduction becomes material. A page that tries to solve salary, dividends, capital gains, benefits, pensions and multiple jobs in one default calculation would hide more assumptions than it explains.

Worked Examples for PAYE Calculator UK 2026/27

Example 1: test annual pay of £28,700 with code 1257L. The tool explains whether that pattern gives an allowance, applies a flat rate, removes allowance or signals emergency treatment.
Example 2: test annual pay of £35,700 with code BR. The tool explains whether that pattern gives an allowance, applies a flat rate, removes allowance or signals emergency treatment.
Example 3: test annual pay of £42,700 with code D0. The tool explains whether that pattern gives an allowance, applies a flat rate, removes allowance or signals emergency treatment.
Example 4: test annual pay of £49,700 with code D1. The tool explains whether that pattern gives an allowance, applies a flat rate, removes allowance or signals emergency treatment.
Example 5: test annual pay of £56,700 with code 0T. The tool explains whether that pattern gives an allowance, applies a flat rate, removes allowance or signals emergency treatment.
Example 6: test annual pay of £63,700 with code NT. The tool explains whether that pattern gives an allowance, applies a flat rate, removes allowance or signals emergency treatment.
Example 7: test annual pay of £70,700 with code 1257L W1. The tool explains whether that pattern gives an allowance, applies a flat rate, removes allowance or signals emergency treatment.
Example 8: test annual pay of £77,700 with code K500. The tool explains whether that pattern gives an allowance, applies a flat rate, removes allowance or signals emergency treatment.