{
  "checked": "2026-10-18",
  "taxYear": "2026/27",
  "scope": "One full-year employment; 12 monthly periods; category A NI; annual Income Tax estimate; monthly outputs are averages, not payslip forecasts. These are PayFigured worked checks, not professional certification.",
  "sources": [
    {
      "id": "rates",
      "label": "HMRC: 2026/27 tax, NI and loan rates",
      "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"
    },
    {
      "id": "ni",
      "label": "HMRC: exact-percentage NI rounding",
      "url": "https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim11002"
    },
    {
      "id": "loans",
      "label": "HMRC: loan collection from 6 April 2026",
      "url": "https://www.gov.uk/government/publications/payroll-technical-specifications-student-loans/collection-of-student-loans-from-6-april-2026"
    },
    {
      "id": "allowance",
      "label": "GOV.UK: Personal Allowance and income-related reduction",
      "url": "https://www.gov.uk/income-tax-rates"
    },
    {
      "id": "allowance-method",
      "label": "HMRC: allowance calculation method (2024/25 guide)",
      "url": "https://developer.service.hmrc.gov.uk/guides/tax-logic-service-guide/documentation/allowances-and-reliefs.html"
    },
    {
      "id": "pension",
      "label": "GOV.UK: net-pay and relief-at-source pensions",
      "url": "https://www.gov.uk/workplace-pensions/managing-your-pension"
    },
    {
      "id": "sacrifice",
      "label": "HMRC: salary sacrifice for employers",
      "url": "https://www.gov.uk/guidance/salary-sacrifice-and-the-effects-on-paye"
    },
    {
      "id": "qualifying",
      "label": "The Pensions Regulator: 2026/27 qualifying-earnings thresholds",
      "url": "https://www.thepensionsregulator.gov.uk/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds"
    },
    {
      "id": "minimum",
      "label": "GOV.UK: workplace pension contribution amounts",
      "url": "https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay"
    }
  ],
  "examples": [
    {
      "id": "monthly-ni-threshold",
      "title": "Monthly NI threshold",
      "salary": 12576,
      "settings": {
        "region": "ruk",
        "pensionMode": "none",
        "pensionMethod": "netpay",
        "employeePensionPercent": 0,
        "employerPensionPercent": 0,
        "studentPlan": "none",
        "postgraduate": false,
        "salary": 12576
      },
      "assumptions": "England, Wales or Northern Ireland. No pension or student loan.",
      "expected": {
        "allowance": 12570,
        "adjustedNetIncome": 12576,
        "taxableIncome": 6,
        "annual": {
          "incomeTax": 1.2,
          "nationalInsurance": 0,
          "studentLoan": 0,
          "employeePension": 0,
          "employerPension": 0,
          "takeHome": 12574.8
        },
        "monthlyTakeHome": 1047.9
      },
      "workings": [
        "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": [
        "rates",
        "ni"
      ]
    },
    {
      "id": "basic-rate",
      "title": "Basic-rate salary",
      "salary": 30000,
      "settings": {
        "region": "ruk",
        "pensionMode": "none",
        "pensionMethod": "netpay",
        "employeePensionPercent": 0,
        "employerPensionPercent": 0,
        "studentPlan": "none",
        "postgraduate": false,
        "salary": 30000
      },
      "assumptions": "England, Wales or Northern Ireland. No pension or student loan.",
      "expected": {
        "allowance": 12570,
        "adjustedNetIncome": 30000,
        "taxableIncome": 17430,
        "annual": {
          "incomeTax": 3486,
          "nationalInsurance": 1393.92,
          "studentLoan": 0,
          "employeePension": 0,
          "employerPension": 0,
          "takeHome": 25120.08
        },
        "monthlyTakeHome": 2093.34
      },
      "workings": [
        "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": [
        "rates",
        "ni"
      ]
    },
    {
      "id": "scottish",
      "title": "Scottish higher-rate salary",
      "salary": 60000,
      "settings": {
        "region": "scotland",
        "pensionMode": "none",
        "pensionMethod": "netpay",
        "employeePensionPercent": 0,
        "employerPensionPercent": 0,
        "studentPlan": "none",
        "postgraduate": false,
        "salary": 60000
      },
      "assumptions": "Scottish employment Income Tax. No pension or student loan.",
      "expected": {
        "allowance": 12570,
        "adjustedNetIncome": 60000,
        "taxableIncome": 47430,
        "annual": {
          "incomeTax": 13182.05,
          "nationalInsurance": 3210,
          "studentLoan": 0,
          "employeePension": 0,
          "employerPension": 0,
          "takeHome": 43607.95
        },
        "monthlyTakeHome": 3634
      },
      "workings": [
        "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": [
        "rates",
        "ni"
      ]
    },
    {
      "id": "allowance-taper",
      "title": "Personal Allowance reduction",
      "salary": 110000,
      "settings": {
        "region": "ruk",
        "pensionMode": "none",
        "pensionMethod": "netpay",
        "employeePensionPercent": 0,
        "employerPensionPercent": 0,
        "studentPlan": "none",
        "postgraduate": false,
        "salary": 110000
      },
      "assumptions": "England, Wales or Northern Ireland. No pension or student loan.",
      "expected": {
        "allowance": 7570,
        "adjustedNetIncome": 110000,
        "taxableIncome": 102430,
        "annual": {
          "incomeTax": 33432,
          "nationalInsurance": 4209.96,
          "studentLoan": 0,
          "employeePension": 0,
          "employerPension": 0,
          "takeHome": 72358.04
        },
        "monthlyTakeHome": 6029.84
      },
      "workings": [
        "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": [
        "rates",
        "allowance",
        "allowance-method",
        "ni"
      ]
    },
    {
      "id": "additional-rate",
      "title": "Additional-rate salary",
      "salary": 150000,
      "settings": {
        "region": "ruk",
        "pensionMode": "none",
        "pensionMethod": "netpay",
        "employeePensionPercent": 0,
        "employerPensionPercent": 0,
        "studentPlan": "none",
        "postgraduate": false,
        "salary": 150000
      },
      "assumptions": "England, Wales or Northern Ireland. No pension or student loan.",
      "expected": {
        "allowance": 0,
        "adjustedNetIncome": 150000,
        "taxableIncome": 150000,
        "annual": {
          "incomeTax": 53703,
          "nationalInsurance": 5010,
          "studentLoan": 0,
          "employeePension": 0,
          "employerPension": 0,
          "takeHome": 91287
        },
        "monthlyTakeHome": 7607.25
      },
      "workings": [
        "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": [
        "rates",
        "allowance",
        "ni"
      ]
    },
    {
      "id": "plan1-plus-pg",
      "title": "Plan 1 plus postgraduate loan",
      "salary": 60000,
      "settings": {
        "region": "ruk",
        "pensionMode": "none",
        "pensionMethod": "netpay",
        "employeePensionPercent": 0,
        "employerPensionPercent": 0,
        "studentPlan": "1",
        "postgraduate": true,
        "salary": 60000
      },
      "assumptions": "England, Wales or Northern Ireland. No pension. Plan 1 and postgraduate loans, collected all year with sufficient balance.",
      "expected": {
        "allowance": 12570,
        "adjustedNetIncome": 60000,
        "taxableIncome": 47430,
        "annual": {
          "incomeTax": 11432,
          "nationalInsurance": 3210,
          "studentLoan": 5316,
          "employeePension": 0,
          "employerPension": 0,
          "takeHome": 40042
        },
        "monthlyTakeHome": 3336.83
      },
      "workings": [
        "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": [
        "rates",
        "loans",
        "ni"
      ]
    },
    {
      "id": "plan4",
      "title": "Plan 4 loan",
      "salary": 60000,
      "settings": {
        "region": "ruk",
        "pensionMode": "none",
        "pensionMethod": "netpay",
        "employeePensionPercent": 0,
        "employerPensionPercent": 0,
        "studentPlan": "4",
        "postgraduate": false,
        "salary": 60000
      },
      "assumptions": "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.",
      "expected": {
        "allowance": 12570,
        "adjustedNetIncome": 60000,
        "taxableIncome": 47430,
        "annual": {
          "incomeTax": 11432,
          "nationalInsurance": 3210,
          "studentLoan": 2352,
          "employeePension": 0,
          "employerPension": 0,
          "takeHome": 43006
        },
        "monthlyTakeHome": 3583.83
      },
      "workings": [
        "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": [
        "rates",
        "loans",
        "ni"
      ]
    },
    {
      "id": "plan5",
      "title": "Plan 5 loan",
      "salary": 60000,
      "settings": {
        "region": "ruk",
        "pensionMode": "none",
        "pensionMethod": "netpay",
        "employeePensionPercent": 0,
        "employerPensionPercent": 0,
        "studentPlan": "5",
        "postgraduate": false,
        "salary": 60000
      },
      "assumptions": "England, Wales or Northern Ireland. No pension. Plan 5 loan, collected all year with sufficient balance.",
      "expected": {
        "allowance": 12570,
        "adjustedNetIncome": 60000,
        "taxableIncome": 47430,
        "annual": {
          "incomeTax": 11432,
          "nationalInsurance": 3210,
          "studentLoan": 3144,
          "employeePension": 0,
          "employerPension": 0,
          "takeHome": 42214
        },
        "monthlyTakeHome": 3517.83
      },
      "workings": [
        "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": [
        "rates",
        "loans",
        "ni"
      ]
    },
    {
      "id": "custom-sacrifice",
      "title": "Full-salary sacrifice and Plan 2",
      "salary": 60000,
      "settings": {
        "region": "ruk",
        "pensionMode": "custom",
        "pensionMethod": "sacrifice",
        "employeePensionPercent": 5,
        "employerPensionPercent": 3,
        "studentPlan": "2",
        "postgraduate": false,
        "salary": 60000
      },
      "assumptions": "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.",
      "expected": {
        "allowance": 12570,
        "adjustedNetIncome": 57000,
        "taxableIncome": 44430,
        "annual": {
          "incomeTax": 10232,
          "nationalInsurance": 3150,
          "studentLoan": 2484,
          "employeePension": 3000,
          "employerPension": 1800,
          "takeHome": 41134
        },
        "monthlyTakeHome": 3427.83
      },
      "workings": [
        "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": [
        "rates",
        "sacrifice",
        "loans",
        "ni"
      ]
    },
    {
      "id": "custom-netpay",
      "title": "Full-salary net pay and Plan 2",
      "salary": 60000,
      "settings": {
        "region": "ruk",
        "pensionMode": "custom",
        "pensionMethod": "netpay",
        "employeePensionPercent": 5,
        "employerPensionPercent": 3,
        "studentPlan": "2",
        "postgraduate": false,
        "salary": 60000
      },
      "assumptions": "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.",
      "expected": {
        "allowance": 12570,
        "adjustedNetIncome": 57000,
        "taxableIncome": 44430,
        "annual": {
          "incomeTax": 10232,
          "nationalInsurance": 3210,
          "studentLoan": 2748,
          "employeePension": 3000,
          "employerPension": 1800,
          "takeHome": 40810
        },
        "monthlyTakeHome": 3400.83
      },
      "workings": [
        "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": [
        "rates",
        "pension",
        "loans",
        "ni"
      ]
    },
    {
      "id": "auto-netpay",
      "title": "Auto-enrolment preset, net pay",
      "salary": 30000,
      "settings": {
        "region": "ruk",
        "pensionMode": "auto",
        "pensionMethod": "netpay",
        "employeePensionPercent": 5,
        "employerPensionPercent": 3,
        "studentPlan": "none",
        "postgraduate": false,
        "salary": 30000
      },
      "assumptions": "England, Wales or Northern Ireland. Already enrolled all year. The 5%/3% qualifying-earnings preset with net-pay tax treatment. No student loan.",
      "expected": {
        "allowance": 12570,
        "adjustedNetIncome": 28812,
        "taxableIncome": 16242,
        "annual": {
          "incomeTax": 3248.4,
          "nationalInsurance": 1393.92,
          "studentLoan": 0,
          "employeePension": 1188,
          "employerPension": 712.8,
          "takeHome": 24169.68
        },
        "monthlyTakeHome": 2014.14
      },
      "workings": [
        "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": [
        "rates",
        "qualifying",
        "minimum",
        "pension",
        "ni"
      ]
    },
    {
      "id": "auto-sacrifice",
      "title": "Capped auto preset, sacrifice and Plan 2",
      "salary": 60000,
      "settings": {
        "region": "ruk",
        "pensionMode": "auto",
        "pensionMethod": "sacrifice",
        "employeePensionPercent": 5,
        "employerPensionPercent": 3,
        "studentPlan": "2",
        "postgraduate": false,
        "salary": 60000
      },
      "assumptions": "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.",
      "expected": {
        "allowance": 12570,
        "adjustedNetIncome": 57798.6,
        "taxableIncome": 45228.6,
        "annual": {
          "incomeTax": 10551.44,
          "nationalInsurance": 3165.96,
          "studentLoan": 2556,
          "employeePension": 2201.4,
          "employerPension": 1320.84,
          "takeHome": 41525.2
        },
        "monthlyTakeHome": 3460.43
      },
      "workings": [
        "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": [
        "rates",
        "qualifying",
        "minimum",
        "sacrifice",
        "loans",
        "ni"
      ]
    }
  ]
}