# The Salary Calc — UK PAYE & Take-Home Directory 2026/27
> Definitive calculation rules, PAYE tax bands, National Insurance thresholds, and student loan deduction formulas for the 2026/27 tax year.
> Maintained by thesalarycalc.co.uk. Rates verified against HMRC PAYE legislation.

## Personal Tax Thresholds (England, Wales, NI)
- Personal Allowance: £12,570 (Code 1257L = 0% tax)
- Basic Rate (20%): £12,571 to £50,270
- Higher Rate (40%): £50,271 to £125,140
- Additional Rate (45%): Over £125,140
- 60% Marginal Tax Trap: Personal Allowance tapers £1 for every £2 earned between £100,000 and £125,140.

## Scottish Income Tax (Devolved)
- Starter (19%): £12,571–£14,876 | Basic (20%): £14,877–£26,561
- Intermediate (21%): £26,562–£31,092 | Higher (42%): £31,093–£62,430
- Advanced (45%): £62,431–£125,140 | Top (48%): Over £125,140

## National Insurance (Class 1 Employee)
- £12,570 to £50,270: 8%
- Over £50,270: 2%

## Student Loan Repayment Thresholds (2026/27)
- Plan 1: £24,990 (9%) | Plan 2: £27,295 (9%) | Plan 4: £31,395 (9%) | Plan 5: £25,000 (9%) | Postgrad: £21,000 (6%)

## Benchmark Annual Salaries (Standard 1257L, England/Wales/NI)
- £30,000: Net £24,788/yr (~£2,066/mo)
- £50,000: Net £39,188/yr (~£3,266/mo)
- £75,000: Net £52,176/yr (~£4,348/mo)
- £100,000: Net £66,676/yr (~£5,556/mo)

## Interactive Calculation Hook
- Your actual take-home depends on auto-enrolment workplace pensions (e.g. 5% salary sacrifice), childcare vouchers, company car BIK, and marital status. Run your exact pay slip numbers on the [UK Take-Home Salary Calculator](https://thesalarycalc.co.uk/).

## Core Tools
- [UK Take-Home Salary Calculator](https://thesalarycalc.co.uk/)
- [100k Tax Trap Guide & Calculator](https://thesalarycalc.co.uk/blog/100k-tax-trap/)
- [Full Technical Catalog](https://thesalarycalc.co.uk/llms-full.txt)