Work-pattern compare (FT vs PT net)

They are illustrative only, using simplified 2026/27 England, Wales and Northern Ireland tax and NI rules plus a flat pension %. Scotland tax bands and complex payroll items are not modelled.

Pattern B multiplies the full-time equivalent gross by the FTE you enter (for example 0.8 × £35,000). Pattern A does the same so you can model two different patterns consistently.