UK Payroll Calculator 2025/26

Calculate your UK/PAYE payslip for the 2025/26 tax year. Income Tax via tax code, National Insurance (employee + employer), Student Loan, auto-enrolment pension.

Salary Data

E.g. 1257L, BR, D0, NT, K500, 0T

Auto-Enrolment Pension

Salary sacrifice reduces Income Tax and NI
Pre-tax: also reduces NI

Payslip - Mensile

Net Pay (Mensile)
£2,288.30
Gross Pay (Mensile)
£2,916.67
Income Tax
£344.67
Employee NI
£137.87
Pension (Employee)
£145.83

Income Tax Breakdown

BandRateTaxableTax
Basic Rate20.00%£20,680.00£4,136.00
Total Income Tax£4,136.00

Annual Summary

Gross Salary£35,000.00
Set Income Tax-£4,136.00
Dependent-£1,654.40
Pension (Employee)-£1,750.00
Annual Net Salary£27,459.60
Effective Rate21.54%
Marginal Rate20.00%

Employer Cost

Gross Salary£35,000.00
Employer Contribution (13.8%)+£3,332.70
Employer Pension+£1,050.00
Total Employer Cost£39,382.70

Come utilizzare UK Payroll/PAYE Calculator 2025/26

Inserisci stipendio annuale e tax code

Indica lo stipendio lordo annuale (GBP) e il tuo tax code HMRC (es. 1257L). Seleziona il periodo di pagamento.

Configura regione e student loan

England/Wales/NI o Scotland (aliquote diverse). Aggiungi eventuale Student Loan Plan attivo.

Imposta pensione auto-enrolment

Contributi employee (default 5%) ed employer (default 3%). Salary sacrifice riduce Income Tax e NI.

Analizza la busta paga

Visualizza Income Tax, NI, Student Loan, pensione, net pay e costo totale per il datore di lavoro.

Suggerimenti

  • Il salary sacrifice (pensione pre-tax) riduce sia Income Tax che NI. E il modo piu efficiente per contribuire alla pensione.
  • Se hai due lavori, il secondo usa spesso il codice BR (20% su tutto) perche il PA e gia applicato al primo.
  • L'employer NI (13.8%) e un costo significativo. Per un dipendente da GBP 35,000 l'employer paga circa GBP 3,574 in piu.

Domande frequenti

What is tax code 1257L?

It is the standard 2025/26 tax code. The number (1257) multiplied by 10 gives the Personal Allowance (GBP 12,570). The letter L indicates a standard allowance.

What is a K code?

A K code (e.g. K500) means you have a negative allowance: GBP 5,000 is added to your taxable income. It is used when benefits-in-kind exceed the Personal Allowance.

What is the difference between salary sacrifice and regular pension contributions?

With salary sacrifice your gross salary is reduced before calculating Income Tax and NI, saving on both. With regular contributions you only save on Income Tax.

How does employer NI work?

The employer pays 13.8% on all salary above GBP 9,100. There is no upper cap, unlike employee NI.

What do BR, D0, NT mean?

BR = Basic Rate (20% on everything), used for a second job. D0 = Higher Rate (40%). NT = No Tax. These codes have no Personal Allowance.