INSPECT THE ARITHMETIC
Calculation checks
What should the answer be, and what does our calculator return? These worked examples put both figures side by side, with the assumptions and arithmetic exposed.
Tax year 2026/27
Checked
Examples matched
Expected values checked
Across the values shown below
These are publication-time checks, not live monitoring or professional certification. PayFigured prepared both the expected examples and the engine. The expected figures were worked separately from engine output.
One consistent set of assumptions
One employment for the full 2026/27 tax year, paid over 12 monthly periods, with Category A employee NI. The standard Personal Allowance is reduced where income requires it. Income Tax is an annual estimate; monthly take-home is the annual total divided by 12 and rounded to pennies, not a payslip forecast. No pension or loan applies unless specified in the example.
Read all conventions and exclusions · Download the fixed examples and workings (JSON)
EXPECTED / CALCULATED
The check ledger
Annual take-home, GBP
Scroll the table sideways on smaller screens. Choose a case to reach its workings below.
| Scenario | Worked expectation | Engine result | Difference | Check |
|---|---|---|---|---|
| 01Monthly NI threshold£12,576 gross a year | £12,574.80 | £12,574.80 | £0.00 | Match10 values |
| 02Basic-rate salary£30,000 gross a year | £25,120.08 | £25,120.08 | £0.00 | Match10 values |
| 03Scottish higher-rate salary£60,000 gross a year | £43,607.95 | £43,607.95 | £0.00 | Match10 values |
| 04Personal Allowance reduction£110,000 gross a year | £72,358.04 | £72,358.04 | £0.00 | Match10 values |
| 05Additional-rate salary£150,000 gross a year | £91,287.00 | £91,287.00 | £0.00 | Match10 values |
| 06Plan 1 plus postgraduate loan£60,000 gross a year | £40,042.00 | £40,042.00 | £0.00 | Match10 values |
| 07Plan 4 loan£60,000 gross a year | £43,006.00 | £43,006.00 | £0.00 | Match10 values |
| 08Plan 5 loan£60,000 gross a year | £42,214.00 | £42,214.00 | £0.00 | Match10 values |
| 09Full-salary sacrifice and Plan 2£60,000 gross a year | £41,134.00 | £41,134.00 | £0.00 | Match10 values |
| 10Full-salary net pay and Plan 2£60,000 gross a year | £40,810.00 | £40,810.00 | £0.00 | Match10 values |
| 11Auto-enrolment preset, net pay£30,000 gross a year | £24,169.68 | £24,169.68 | £0.00 | Match10 values |
| 12Capped auto preset, sacrifice and Plan 2£60,000 gross a year | £41,525.20 | £41,525.20 | £0.00 | Match10 values |
REPRODUCE EACH CASE
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01Monthly NI threshold£12,576 gross a yearWorkings & values
England, Wales or Northern Ireland. No pension or student loan.
- Monthly gross is £12,576 ÷ 12 = £1,048, exactly the monthly NI primary threshold. Employee NI is £0.
- Annual taxable income is £12,576 − £12,570 = £6. Income Tax is £6 × 20% = £1.20. The annual tax allowance and twelve monthly NI thresholds are not the same amount.
- Annual take-home is £12,576 − £1.20 = £12,574.80. Divide by 12 for a £1,047.90 monthly average.
Sources for this example
| Measure | Expected | Engine |
|---|---|---|
| Personal Allowance | £12,570.00 | £12,570.00 |
| Adjusted net income | £12,576.00 | £12,576.00 |
| Taxable income | £6.00 | £6.00 |
| Annual Income Tax | £1.20 | £1.20 |
| Annual employee NI | £0.00 | £0.00 |
| Annual loan repayments | £0.00 | £0.00 |
| Annual employee-funded pension | £0.00 | £0.00 |
| Annual employer pension addition | £0.00 | £0.00 |
| Annual take-home | £12,574.80 | £12,574.80 |
| Monthly take-home average | £1,047.90 | £1,047.90 |
02Basic-rate salary£30,000 gross a yearWorkings & values
England, Wales or Northern Ireland. No pension or student loan.
- Income Tax is (£30,000 − £12,570) × 20% = £3,486.
- Each month, NI is (£2,500 − £1,048) × 8% = £116.16. Twelve deductions total £1,393.92.
- Annual take-home is £30,000 − £3,486 − £1,393.92 = £25,120.08. The monthly average is £2,093.34.
Sources for this example
| Measure | Expected | Engine |
|---|---|---|
| Personal Allowance | £12,570.00 | £12,570.00 |
| Adjusted net income | £30,000.00 | £30,000.00 |
| Taxable income | £17,430.00 | £17,430.00 |
| Annual Income Tax | £3,486.00 | £3,486.00 |
| Annual employee NI | £1,393.92 | £1,393.92 |
| Annual loan repayments | £0.00 | £0.00 |
| Annual employee-funded pension | £0.00 | £0.00 |
| Annual employer pension addition | £0.00 | £0.00 |
| Annual take-home | £25,120.08 | £25,120.08 |
| Monthly take-home average | £2,093.34 | £2,093.34 |
03Scottish higher-rate salary£60,000 gross a yearWorkings & values
Scottish employment Income Tax. No pension or student loan.
- Taxable income is £60,000 − £12,570 = £47,430. Tax is £3,967 × 19% + £12,989 × 20% + £14,136 × 21% + £16,338 × 42% = £13,182.05.
- Each month, NI is (£4,189 − £1,048) × 8% + (£5,000 − £4,189) × 2% = £267.50. Twelve deductions total £3,210.
- Annual take-home is £60,000 − £13,182.05 − £3,210 = £43,607.95. Divide by 12 and round to pennies for £3,634.00.
Sources for this example
| Measure | Expected | Engine |
|---|---|---|
| Personal Allowance | £12,570.00 | £12,570.00 |
| Adjusted net income | £60,000.00 | £60,000.00 |
| Taxable income | £47,430.00 | £47,430.00 |
| Annual Income Tax | £13,182.05 | £13,182.05 |
| Annual employee NI | £3,210.00 | £3,210.00 |
| Annual loan repayments | £0.00 | £0.00 |
| Annual employee-funded pension | £0.00 | £0.00 |
| Annual employer pension addition | £0.00 | £0.00 |
| Annual take-home | £43,607.95 | £43,607.95 |
| Monthly take-home average | £3,634.00 | £3,634.00 |
04Personal Allowance reduction£110,000 gross a yearWorkings & values
England, Wales or Northern Ireland. No pension or student loan.
- The allowance reduction is (£110,000 − £100,000) ÷ 2 = £5,000. Allowance is £7,570; taxable income is £102,430.
- Income Tax is £37,700 × 20% + £64,730 × 40% = £33,432.
- Eight gross pays are £9,166.67 and four are £9,166.66. NI is £251.28 plus 2% of pay above £4,189. Both pay amounts give £350.83 after penny rounding, totalling £4,209.96.
- Annual take-home is £110,000 − £33,432 − £4,209.96 = £72,358.04. The rounded monthly average is £6,029.84.
Sources for this example
| Measure | Expected | Engine |
|---|---|---|
| Personal Allowance | £7,570.00 | £7,570.00 |
| Adjusted net income | £110,000.00 | £110,000.00 |
| Taxable income | £102,430.00 | £102,430.00 |
| Annual Income Tax | £33,432.00 | £33,432.00 |
| Annual employee NI | £4,209.96 | £4,209.96 |
| Annual loan repayments | £0.00 | £0.00 |
| Annual employee-funded pension | £0.00 | £0.00 |
| Annual employer pension addition | £0.00 | £0.00 |
| Annual take-home | £72,358.04 | £72,358.04 |
| Monthly take-home average | £6,029.84 | £6,029.84 |
05Additional-rate salary£150,000 gross a yearWorkings & values
England, Wales or Northern Ireland. No pension or student loan.
- Personal Allowance is zero. Income Tax is £37,700 × 20% + £87,440 × 40% + £24,860 × 45% = £53,703.
- At £12,500 monthly gross, NI is £251.28 + (£12,500 − £4,189) × 2% = £417.50. The annual sum is £5,010.
- Annual take-home is £150,000 − £53,703 − £5,010 = £91,287. The monthly average is £7,607.25.
Sources for this example
| Measure | Expected | Engine |
|---|---|---|
| Personal Allowance | £0.00 | £0.00 |
| Adjusted net income | £150,000.00 | £150,000.00 |
| Taxable income | £150,000.00 | £150,000.00 |
| Annual Income Tax | £53,703.00 | £53,703.00 |
| Annual employee NI | £5,010.00 | £5,010.00 |
| Annual loan repayments | £0.00 | £0.00 |
| Annual employee-funded pension | £0.00 | £0.00 |
| Annual employer pension addition | £0.00 | £0.00 |
| Annual take-home | £91,287.00 | £91,287.00 |
| Monthly take-home average | £7,607.25 | £7,607.25 |
06Plan 1 plus postgraduate loan£60,000 gross a yearWorkings & values
England, Wales or Northern Ireland. No pension. Plan 1 and postgraduate loans, collected all year with sufficient balance.
- Income Tax is £37,700 × 20% + £9,730 × 40% = £11,432. Monthly NI is £251.28 + £811 × 2% = £267.50, or £3,210 annually.
- Plan 1 monthly repayment is (£5,000 − £2,241.66) × 9% = £248.2506, rounded down to £248. Postgraduate is (£5,000 − £1,750) × 6% = £195. Combined annual repayments are (£248 + £195) × 12 = £5,316.
- Annual take-home is £60,000 − £11,432 − £3,210 − £5,316 = £40,042. The rounded monthly average is £3,336.83.
Sources for this example
| Measure | Expected | Engine |
|---|---|---|
| Personal Allowance | £12,570.00 | £12,570.00 |
| Adjusted net income | £60,000.00 | £60,000.00 |
| Taxable income | £47,430.00 | £47,430.00 |
| Annual Income Tax | £11,432.00 | £11,432.00 |
| Annual employee NI | £3,210.00 | £3,210.00 |
| Annual loan repayments | £5,316.00 | £5,316.00 |
| Annual employee-funded pension | £0.00 | £0.00 |
| Annual employer pension addition | £0.00 | £0.00 |
| Annual take-home | £40,042.00 | £40,042.00 |
| Monthly take-home average | £3,336.83 | £3,336.83 |
07Plan 4 loan£60,000 gross a yearWorkings & values
England, Wales or Northern Ireland Income Tax. No pension. Plan 4 loan, collected all year with sufficient balance. Loan plan does not select tax jurisdiction.
- Income Tax is £37,700 × 20% + £9,730 × 40% = £11,432. Monthly NI is £251.28 + £811 × 2% = £267.50, or £3,210 annually.
- Plan 4 monthly repayment is (£5,000 − £2,816.25) × 9% = £196.5375, rounded down to £196. Twelve repayments total £2,352.
- Annual take-home is £60,000 − £11,432 − £3,210 − £2,352 = £43,006. The rounded monthly average is £3,583.83.
Sources for this example
| Measure | Expected | Engine |
|---|---|---|
| Personal Allowance | £12,570.00 | £12,570.00 |
| Adjusted net income | £60,000.00 | £60,000.00 |
| Taxable income | £47,430.00 | £47,430.00 |
| Annual Income Tax | £11,432.00 | £11,432.00 |
| Annual employee NI | £3,210.00 | £3,210.00 |
| Annual loan repayments | £2,352.00 | £2,352.00 |
| Annual employee-funded pension | £0.00 | £0.00 |
| Annual employer pension addition | £0.00 | £0.00 |
| Annual take-home | £43,006.00 | £43,006.00 |
| Monthly take-home average | £3,583.83 | £3,583.83 |
08Plan 5 loan£60,000 gross a yearWorkings & values
England, Wales or Northern Ireland. No pension. Plan 5 loan, collected all year with sufficient balance.
- Income Tax is £37,700 × 20% + £9,730 × 40% = £11,432. Monthly NI is £251.28 + £811 × 2% = £267.50, or £3,210 annually.
- Plan 5 monthly repayment is (£5,000 − £2,083.33) × 9% = £262.5003, rounded down to £262. Twelve repayments total £3,144.
- Annual take-home is £60,000 − £11,432 − £3,210 − £3,144 = £42,214. The rounded monthly average is £3,517.83.
Sources for this example
| Measure | Expected | Engine |
|---|---|---|
| Personal Allowance | £12,570.00 | £12,570.00 |
| Adjusted net income | £60,000.00 | £60,000.00 |
| Taxable income | £47,430.00 | £47,430.00 |
| Annual Income Tax | £11,432.00 | £11,432.00 |
| Annual employee NI | £3,210.00 | £3,210.00 |
| Annual loan repayments | £3,144.00 | £3,144.00 |
| Annual employee-funded pension | £0.00 | £0.00 |
| Annual employer pension addition | £0.00 | £0.00 |
| Annual take-home | £42,214.00 | £42,214.00 |
| Monthly take-home average | £3,517.83 | £3,517.83 |
09Full-salary sacrifice and Plan 2£60,000 gross a yearWorkings & values
England, Wales or Northern Ireland. Employee-funded sacrifice 5%, employer addition 3%, both of full reference salary. Plan 2 collected all year with sufficient balance.
- Each month, £5,000 × 5% = £250 goes to pension through sacrifice; the separate employer addition is £150. Annual amounts are £3,000 and £1,800. Cash gross and adjusted net income are £57,000.
- Taxable income is £57,000 − £12,570 = £44,430. Income Tax is £37,700 × 20% + £6,730 × 40% = £10,232.
- Monthly NI uses £4,750 cash pay: £251.28 + £561 × 2% = £262.50, or £3,150 annually. Plan 2 is (£4,750 − £2,448.75) × 9% = £207.1125, rounded down to £207, or £2,484 annually.
- Annual take-home is £60,000 − £3,000 − £10,232 − £3,150 − £2,484 = £41,134. The rounded monthly average is £3,427.83. Employer pension is not a deduction from this cash.
Sources for this example
| Measure | Expected | Engine |
|---|---|---|
| Personal Allowance | £12,570.00 | £12,570.00 |
| Adjusted net income | £57,000.00 | £57,000.00 |
| Taxable income | £44,430.00 | £44,430.00 |
| Annual Income Tax | £10,232.00 | £10,232.00 |
| Annual employee NI | £3,150.00 | £3,150.00 |
| Annual loan repayments | £2,484.00 | £2,484.00 |
| Annual employee-funded pension | £3,000.00 | £3,000.00 |
| Annual employer pension addition | £1,800.00 | £1,800.00 |
| Annual take-home | £41,134.00 | £41,134.00 |
| Monthly take-home average | £3,427.83 | £3,427.83 |
10Full-salary net pay and Plan 2£60,000 gross a yearWorkings & values
England, Wales or Northern Ireland. Employee pension 5%, employer addition 3%, both of full salary. Net-pay tax treatment. Plan 2 collected all year with sufficient balance.
- Monthly employee pension is £250 and employer addition £150. Annual amounts are £3,000 and £1,800. Net pay reduces taxable income but not the NI or loan earnings base.
- Adjusted net income is £57,000 and taxable income £44,430. Income Tax is £37,700 × 20% + £6,730 × 40% = £10,232.
- Monthly NI on £5,000 is £267.50, or £3,210 annually. Plan 2 is (£5,000 − £2,448.75) × 9% = £229.6125, rounded down to £229, or £2,748 annually.
- Annual take-home is £60,000 − £3,000 − £10,232 − £3,210 − £2,748 = £40,810. The rounded monthly average is £3,400.83.
Sources for this example
| Measure | Expected | Engine |
|---|---|---|
| Personal Allowance | £12,570.00 | £12,570.00 |
| Adjusted net income | £57,000.00 | £57,000.00 |
| Taxable income | £44,430.00 | £44,430.00 |
| Annual Income Tax | £10,232.00 | £10,232.00 |
| Annual employee NI | £3,210.00 | £3,210.00 |
| Annual loan repayments | £2,748.00 | £2,748.00 |
| Annual employee-funded pension | £3,000.00 | £3,000.00 |
| Annual employer pension addition | £1,800.00 | £1,800.00 |
| Annual take-home | £40,810.00 | £40,810.00 |
| Monthly take-home average | £3,400.83 | £3,400.83 |
11Auto-enrolment preset, net pay£30,000 gross a yearWorkings & values
England, Wales or Northern Ireland. Already enrolled all year. The 5%/3% qualifying-earnings preset with net-pay tax treatment. No student loan.
- Monthly qualifying earnings are £2,500 − £520 = £1,980. Employee pension is £99 and employer addition £59.40 each month, giving £1,188 and £712.80 annually.
- Adjusted net income is £30,000 − £1,188 = £28,812. Income Tax is (£28,812 − £12,570) × 20% = £3,248.40.
- Net pay does not reduce NI earnings. Monthly NI is (£2,500 − £1,048) × 8% = £116.16, giving £1,393.92 annually.
- Annual take-home is £30,000 − £1,188 − £3,248.40 − £1,393.92 = £24,169.68. The monthly average is £2,014.14.
Sources for this example
| Measure | Expected | Engine |
|---|---|---|
| Personal Allowance | £12,570.00 | £12,570.00 |
| Adjusted net income | £28,812.00 | £28,812.00 |
| Taxable income | £16,242.00 | £16,242.00 |
| Annual Income Tax | £3,248.40 | £3,248.40 |
| Annual employee NI | £1,393.92 | £1,393.92 |
| Annual loan repayments | £0.00 | £0.00 |
| Annual employee-funded pension | £1,188.00 | £1,188.00 |
| Annual employer pension addition | £712.80 | £712.80 |
| Annual take-home | £24,169.68 | £24,169.68 |
| Monthly take-home average | £2,014.14 | £2,014.14 |
12Capped auto preset, sacrifice and Plan 2£60,000 gross a yearWorkings & values
England, Wales or Northern Ireland. Already enrolled all year. The 5%/3% qualifying-earnings preset using reference pay before sacrifice. Plan 2 collected all year with sufficient balance.
- Qualifying earnings are capped at £4,189 − £520 = £3,669 a month. Employee-funded sacrifice is £183.45 and employer addition £110.07, giving £2,201.40 and £1,320.84 annually.
- Monthly cash pay is £5,000 − £183.45 = £4,816.55. Adjusted net income is £57,798.60. Income Tax is £37,700 × 20% + £7,528.60 × 40% = £10,551.44.
- Monthly NI is £251.28 + £627.55 × 2% = £263.831, rounded to £263.83, or £3,165.96 annually. Plan 2 is (£4,816.55 − £2,448.75) × 9% = £213.102, rounded down to £213, or £2,556 annually.
- Annual take-home is £60,000 − £2,201.40 − £10,551.44 − £3,165.96 − £2,556 = £41,525.20. The rounded monthly average is £3,460.43.
Sources for this example
| Measure | Expected | Engine |
|---|---|---|
| Personal Allowance | £12,570.00 | £12,570.00 |
| Adjusted net income | £57,798.60 | £57,798.60 |
| Taxable income | £45,228.60 | £45,228.60 |
| Annual Income Tax | £10,551.44 | £10,551.44 |
| Annual employee NI | £3,165.96 | £3,165.96 |
| Annual loan repayments | £2,556.00 | £2,556.00 |
| Annual employee-funded pension | £2,201.40 | £2,201.40 |
| Annual employer pension addition | £1,320.84 | £1,320.84 |
| Annual take-home | £41,525.20 | £41,525.20 |
| Monthly take-home average | £3,460.43 | £3,460.43 |
WHAT THIS DOES NOT PROVE
Examples are evidence, not a guarantee
Matching these 12 cases does not establish accuracy for every salary, payroll process or tax situation. Professional tax review has not been completed. The page is not an HMRC approval or a comparison certified by another calculator.
Custom tax codes, prior deductions, irregular pay, bonuses, benefits, other income, self-employment and directors are outside this model. Tax liability and the amount deducted by a particular PAYE payslip can differ.
The build checks all 120 values against fixed expectations and stops if any differ. The published table is generated only after that check passes. This cannot rule out a mistake shared by the expected arithmetic and the engine.
Pensions and loans need context
The auto-enrolment preset assumes full-year enrolment; it does not decide eligibility. It uses 5% employee-funded and 3% employer contributions on monthly qualifying earnings. The preset and the tax treatment are separate choices. Relief-at-source pensions and pension tax charges are not included.
Salary sacrifice needs an employer agreement. Minimum wage, benefits, eligibility and any extra employer NI saving are not assessed. Employer pension additions are not spendable take-home pay.
Loans assume payroll deductions throughout the year and enough outstanding balance. Repayments are not tax, and the model does not calculate loan payoff dates or refunds.
Why can another calculator differ?
Pay frequency, pension basis, tax treatment and rounding matter. This model sums monthly NI and loan deductions; it does not simply calculate annual NI and divide by 12. Read the rounding and comparison notes before interpreting a small difference as an error.
RULES & ACCOUNTABILITY
Sources and corrections
Official sources were checked on . Current-year constants come from the 2026/27 sources. HMRC’s linked Tax Logic service guide describes 2024/25: it supports the documented allowance-rounding method, not this year’s constants or an implementation of every Self Assessment rule.
This page was first published on 18 October 2026. If an error is confirmed, we will amend the affected example and explain the change here. This is a correction policy, not a claim that every historical calculation has been audited.
Report a calculation issue with a fictional salary and settings. Please do not send payslips, National Insurance numbers or personal financial documents.
- HMRC: 2026/27 tax, NI and loan rates
- HMRC: exact-percentage NI rounding
- HMRC: loan collection from 6 April 2026
- GOV.UK: Personal Allowance and income-related reduction
- HMRC: allowance calculation method (2024/25 guide)
- GOV.UK: net-pay and relief-at-source pensions
- HMRC: salary sacrifice for employers
- The Pensions Regulator: 2026/27 qualifying-earnings thresholds
- GOV.UK: workplace pension contribution amounts
The downloadable expectations are the same fixed values used by these checks. They are not regenerated from engine results when the site is built.
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