Gross to net
Public sector payslips start with gross salary, then deduct pension member contributions, income tax and Class 1 National Insurance. Other items (student loan, salary sacrifice, union subs, court orders) further reduce net pay. Our take-home pay hub estimates net for the 2026/27 tax year for England, Wales and Northern Ireland.
2026/27 tax and NI thresholds
Personal allowance is £12,570 (tapered above £100,000). Basic rate 20% applies up to £50,270; higher rate 40% up to £125,140; additional rate 45% above. National Insurance primary threshold is £12,570 with 8% on earnings up to £50,270 and 2% above. Scotland uses different income tax bands.
Tiered pension contributions
NHS, Teachers', Civil Service Alpha and LGPS use tiered member contribution rates by salary. A single percentage in a simple calculator is an approximation. Enter the rate from your payslip where you know it. Pension does not reduce NI in relief-at-source schemes.