Worked example: £50,000 salary
Income tax is £7,486 and National Insurance £2,994.40. Add the standard workplace pension — £1,750.40 comes out of your pay (4% of your qualifying earnings), your employer adds £1,312.80 and HMRC adds £437.60 of tax relief — and take-home pay is £37,769.20 a year, £3,147.43 a month. Switch the region to Scotland and income tax rises to £8,982.05, cutting take-home by about £1,496 a year.
Frequently asked questions
How much tax do I pay on £50,000 in the UK?
In England, Wales or Northern Ireland: £7,486 income tax and £2,994.40 National Insurance. With a standard workplace pension you also pay £1,750.40 from your wages, leaving take-home pay of £37,769.20 a year. In Scotland the income tax is higher — £8,982.05 — because Scotland sets its own bands.
What is the personal allowance for 2026–27?
£12,570 — the first slice of income is tax-free. It shrinks by £1 for every £2 you earn over £100,000 and disappears entirely at £125,140, which creates a punishing effective tax rate in that band.
What are the National Insurance rates for employees?
8% on earnings between £12,570 and £50,270 a year, then 2% above that. Nothing below £12,570. These are the Class 1 rates for most employees in 2026–27.
Why does Scotland pay different tax?
Income tax on earnings is devolved: Scotland has six bands (19% starter up to 48% top) instead of three. National Insurance and the personal allowance are the same across the UK. Use the Scotland option in the calculator if you live there.
Is the pension figure my actual pension deduction?
It shows the legal auto-enrolment minimum on qualifying earnings (£6,240–£50,270): you pay 4% net, the government adds 1% tax relief, your employer pays at least 3%. Many employers pay more, and salary-sacrifice schemes work slightly differently.
Rates checked against official sources on 1 November 2026: GOV.UK income tax rates and personal allowances and GOV.UK rates and thresholds for employers 2026 to 2027. See how we calculate (UK) for the full method.