Second Job Tax Calculator 2026/27
Calculate how much you actually take home from a second job after Income Tax and National Insurance. Enter both salaries to see the combined tax impact and the effective rate on your second income.
Your Jobs
Second Job Take-Home
£0
0% effective rate on second job
Main Gross
£0
Second Gross
£0
Main Tax
£0
Second Tax
£0
Main NI
£0
Second NI
£0
Main Net
£0
Effective Rate
0%
Second Job Net
£0
How Second Job Tax Works in the UK
Income Tax in the UK is calculated on your total income from all sources. Your Personal Allowance (£12,570) is usually applied to your main job via your tax code (1257L). Your second employer will typically use a BR code, which means all second job earnings are taxed at 20% from the first pound.
If your combined income from both jobs exceeds £50,270, some of your earnings will be taxed at the higher rate of 40%. HMRC may issue a D0 code for your second job in this case, taxing all second job income at 40%.
National Insurance is calculated separately for each job. Each employment has its own Primary Threshold (£12,570 annually), so you only pay NI on second job earnings above this threshold. If you have two low-paying jobs, you might not pay NI on either even though your combined income would trigger NI with a single employer.
This per-job NI calculation is a key difference from Income Tax. It means two jobs paying £12,000 each result in zero NI, while a single job paying £24,000 would attract NI on £11,430. Understanding this distinction is important when weighing up whether a second job is worth it financially.
Second job tax calculation examples
These worked examples show how tax and NI are calculated on a second job for the 2026/27 tax year.
Example 1: £30,000 main job + £10,000 second job
Main job: £30,000 on 1257L → Tax: £3,486 | NI: £1,394.40 | Net: £25,119.60
Second job: £10,000 on BR (20%) → Tax: £2,000 | NI: £0 (below threshold) | Net: £8,000
Combined take-home: £33,119.60 | Effective rate on second job: 20%
The second job stays entirely within the basic rate band (£40,000 total is below £50,270)
Example 2: £45,000 main job + £15,000 second job
Main job: £45,000 on 1257L → Tax: £6,486 | NI: £2,594.40 | Net: £35,919.60
Second job: Combined income £60,000 crosses the £50,270 threshold
First £5,270 of second job at 20% (BR): £1,054
Remaining £9,730 at 40% (higher rate): £3,892
Second job tax: £4,946 | NI: £194.40 (8% on £2,430 above threshold) | Net: £9,859.60
Effective rate on second job: 34.3% — the higher rate kicks in hard
Example 3: Two part-time jobs — £11,000 + £11,000
Main job: £11,000 on 1257L → Tax: £0 (below Personal Allowance) | NI: £0
Second job: £11,000 on BR → Tax: £2,200 | NI: £0 (below threshold per job)
Combined income: £22,000 | Total tax: £2,200 | Total NI: £0
If this were a single £22,000 job: Tax £1,886 + NI £754.40 = £2,640.40 total — slightly more overall but the tax alone would be £314 less. The BR code on the second job overtaxes because it ignores the unused £1,570 of Personal Allowance.
Common second job tax codes
HMRC assigns specific tax codes to second jobs. Here are the most common ones and what they mean.
| Tax Code | Rate Applied | When Used | Effect |
|---|---|---|---|
| BR | 20% | Combined income under £50,270 | All second job income taxed at basic rate |
| D0 | 40% | Combined income over £50,270 | All second job income taxed at higher rate |
| D1 | 45% | Combined income over £125,140 | All second job income taxed at additional rate |
| 0T | 20/40/45% | No allowance, banded | Tax applied in normal bands but with zero allowance |
| Split (e.g. 627L) | 20/40/45% | Allowance shared between jobs | Part of Personal Allowance applied to this job |
What You Need to Know About Second Job Tax
The most common mistake people make is assuming their second job is taxed separately. While NI is per-job, Income Tax is on your total income. If you are a basic rate taxpayer on your main job and add a second job, that second income may push you into the higher rate band.
You can split your Personal Allowance between jobs by contacting HMRC, but most advisers recommend keeping it on your highest-paying job. If you leave a job mid-year or your income changes, check your tax code promptly — the wrong code leads to over or underpayment that takes months to correct.
Emergency tax codes are another common issue. If your new employer doesn't have your P45, they may put you on an emergency code that overtaxes you. Always give your P45 to your second employer promptly to avoid this. If you are overtaxed, HMRC should issue a P800 refund after the tax year ends, but you can also claim mid-year through your Personal Tax Account.
Frequently Asked Questions
How is a second job taxed in the UK?
Your second job income is added to your first for Income Tax. Your Personal Allowance is usually on your main job, so second job earnings are taxed from the first pound using a BR (20%) or D0 (40%) code. NI is calculated separately per job.
Do I get a tax-free allowance on my second job?
Not usually. Your £12,570 Personal Allowance is applied to your main job. You can ask HMRC to split it between jobs, but most people leave it on their primary employment for simplicity.
Do I pay National Insurance on both jobs?
Yes. NI is calculated per employment separately. Each job has its own threshold of £12,570. If both pay above this, you pay NI on both. If you overpay NI you can claim a refund from HMRC.
Will a second job push me into a higher tax bracket?
It can. If your combined income from both jobs exceeds £50,270, earnings above that threshold are taxed at 40%. Above £125,140, the additional rate of 45% applies.
What tax code will my second job use?
Most second jobs use BR (basic rate 20% on everything). If combined income exceeds £50,270, HMRC may issue D0 (40% on everything). Check your codes via your Personal Tax Account.
How do I avoid overpaying tax on a second job?
Check your tax codes are correct via HMRC's online portal. If you leave a job mid-year you may overpay — file a P800 or Self Assessment to claim a refund. Keep both employers informed of your situation.
How much will I take home from a £10,000 second job?
On a BR tax code, all £10,000 is taxed at 20%, giving £2,000 in tax. If the second job pays below the NI Primary Threshold (£12,570 annually), you pay no NI, so your take-home is £8,000. If your combined income exceeds £50,270, some may be taxed at 40% instead.
Do I need to file a Self Assessment for a second job?
Not usually if both jobs are PAYE and your tax codes are correct. However, if you have untaxed income, your combined earnings exceed £100,000, or your tax codes are wrong, you may need to file a Self Assessment to settle the correct amount.
Can I split my Personal Allowance between two jobs?
Yes. Contact HMRC to request a split. They will issue adjusted tax codes for both employers — for example, 627L on each job to split the £12,570 allowance equally. Most advisers recommend keeping the full allowance on your highest-paying job.
Related Calculators
Income Tax Calculator
Full take-home pay breakdown for a single income.
National Insurance Calculator
Calculate employee and employer NI contributions for 2026/27.
Self-Employed Tax Calculator
Calculate Income Tax and Class 2/4 NI on self-employment profits.
Tax Code Decoder
Decode your HMRC tax code and understand what it means.
Salary Calculator
Full salary breakdown with tax, NI and pension deductions.
Two Jobs Calculator
Compare take-home pay from two separate employments.