UK take home pay 2026/27: how tax, National Insurance, student loan and pension come off a 30,000 salary
A 30,000 salary in the UK in 2026/27 takes home 25,119.60 a year, which is 2,093.30 a month, after income tax of 3,486 and National Insurance of 1,394.40. Add a Plan 2 student loan and a 5% workplace pension and the monthly figure drops to about 2,009.52. Every one of those numbers comes from a published threshold, and this page walks through them in the order they appear on a payslip. The UK take home pay calculator does the same for any salary, tax code, loan plan and pension rate.
All figures are GBP for the 2026/27 tax year, 6 April 2026 to 5 April 2027, for an employee in England, Wales or Northern Ireland. Scotland has its own income tax bands, covered at the end.
Line 1: income tax
Income tax is charged on pay above the personal allowance of 12,570. The standard tax code 1257L is that allowance written without its last digit. Above the allowance:
| Band | Taxable income | Rate |
|---|---|---|
| Basic rate | 12,571 to 50,270 | 20% |
| Higher rate | 50,271 to 125,140 | 40% |
| Additional rate | over 125,140 | 45% |
The allowance shrinks by 1 for every 2 earned above 100,000 and is gone at 125,140.
On 30,000: taxable pay is 30,000 minus 12,570 = 17,430, all in the basic rate band. Tax is 20% of 17,430 = 3,486 a year, or 290.50 a month. Your employer spreads the allowance evenly across the year, which is why a bonus month shows more tax even though the annual rate is the same.
Line 2: National Insurance
Employee Class 1 National Insurance for 2026/27 is 8% on earnings between the primary threshold of 12,570 and the upper earnings limit of 50,270, then 2% above that. Unlike income tax it is worked out per pay period (242 a week or 1,048 a month), not on the year.
On 30,000: 8% of 17,430 = 1,394.40 a year, or 116.20 a month.
Your employer pays a separate 15% on your earnings above 5,000, which never appears on your payslip but is part of what you cost. National Insurance stops when you reach State Pension age, though income tax does not.
Line 3: student loan
Repayments are 9% of earnings above the threshold for your plan, 6% for the Postgraduate Loan. The 2026/27 thresholds:
| Plan | Who | Annual threshold | Rate |
|---|---|---|---|
| Plan 1 | Started before September 2012 (England and Wales), or Northern Ireland | 26,900 | 9% |
| Plan 2 | Started September 2012 to July 2023 (England and Wales) | 29,385 | 9% |
| Plan 4 | Scottish students | 33,795 | 9% |
| Plan 5 | Started from August 2023 (England), first repayments from April 2026 | 25,000 | 9% |
| Postgraduate | Master's and doctoral loans | 21,000 | 6% |
On 30,000 with Plan 2: 9% of (30,000 minus 29,385) = 55.35, which the payroll rule rounds down to 55 for the year. It is small at this salary. At 45,000 the same plan takes 1,405 a year. A 2026 graduate on Plan 5 earning 30,000 repays 9% of 5,000 = 450 a year.
Line 4: workplace pension
Automatic enrolment applies from 10,000 of earnings. The minimum total contribution is 8% of qualifying earnings, which are earnings between 6,240 and 50,270, with at least 3% from the employer. The usual split is 5% from you and 3% from the employer.
On 30,000: qualifying earnings are 30,000 minus 6,240 = 23,760. The employee 5% is 1,188 a year (99 a month) going into the pension. The employer adds 712.80. Under the most common "relief at source" arrangement, the provider claims 20% basic rate tax relief, so only 80% of the 1,188 leaves your pay: 950.40 a year, or 79.20 a month. Some schemes take the contribution before tax instead, which lowers the income tax line rather than adding relief later.
The whole payslip at 30,000
| Line | A year | A month |
|---|---|---|
| Gross pay | GBP 30,000.00 | 2,500.00 |
| Income tax (1257L) | 3,486.00 | 290.50 |
| National Insurance (8%) | 1,394.40 | 116.20 |
| Take home, no loan, no pension | 25,119.60 | 2,093.30 |
| Plan 2 student loan | 55.00 | 4.58 |
| Pension, employee 5% (relief at source, the part taken from pay) | 950.40 | 79.20 |
| Take home with loan and pension | 24,114.20 | 2,009.52 |
Three salaries for comparison, no loan, no pension:
| Salary | Income tax | National Insurance | Take home a year | A month |
|---|---|---|---|---|
| GBP 30,000 | 3,486.00 | 1,394.40 | 25,119.60 | 2,093.30 |
| GBP 45,000 | 6,486.00 | 2,594.40 | 35,919.60 | 2,993.30 |
| GBP 60,000 | 11,432.00 | 3,210.60 | 45,357.40 | 3,779.78 |
At 60,000 the income tax jumps because 9,730 of pay sits in the 40% band, while National Insurance slows down because the rate above 50,270 is 2%. Mortgage lenders' income multiples use gross pay rather than take home, and the mortgage affordability calculator shows the loan at 4.5 times income, the point from which UK regulators count a mortgage as high loan to income.
When your payslip does not match
- A different tax code. K codes, codes with a different number, or an emergency code (1257L W1, M1 or X) change the allowance or stop it accumulating. Check the code on gov.uk and tell HMRC if it is wrong.
- Benefits in kind. A company car or private medical cover reduces your code and raises the tax.
- Salary sacrifice. Pension, cycle to work or childcare schemes reduce gross pay before tax and National Insurance, so both lines fall.
- Scotland. Scottish income tax has six bands for 2026/27, from a 19% starter rate on the first 3,967 of taxable income to 48% above 125,140. On 30,000 the Scottish tax is a little lower than the rest of the UK at this salary. National Insurance is the same everywhere.
Making a payslip
If you run a small business and pay someone, the payslip generator lays out the amounts you type in, with year to date totals, and exports a PDF. It does not work out tax for you. It does not replace payroll software that reports to HMRC, but it makes a clear document for the employee and for your records. The UK income tax calculator shows the band by band split for any salary.
What this page does not cover on UK pay
It explains how each line is calculated with the 2026/27 figures. It is not tax advice. It leaves out the marriage allowance, blind person's allowance, the high income child benefit charge, and self employed National Insurance.
Check your own salary with the UK take home pay calculator
UK take home pay questions
What is 30,000 after tax in the UK in 2026/27? 25,119.60 a year, or 2,093.30 a month, with the standard 1257L code and no student loan or pension. A Plan 2 loan and a 5% pension take it to about 2,009.52 a month.
What is the National Insurance rate for employees in 2026/27? 8% on earnings between 12,570 and 50,270 a year, and 2% above 50,270. The employer pays 15% above 5,000.
What is the Plan 2 student loan threshold for 2026/27? 29,385 a year. You repay 9% of earnings above it. Plan 1 is 26,900, Plan 4 is 33,795, Plan 5 is 25,000 and the Postgraduate Loan is 21,000 at 6%.
Sources
- HM Revenue and Customs, Rates and thresholds for employers 2026 to 2027 (personal allowance, bands, National Insurance thresholds and rates, student loan thresholds, emergency codes), https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027
- gov.uk, Income Tax rates and Personal Allowances, https://www.gov.uk/income-tax-rates
- gov.uk, Repaying your student loan, what you pay, https://www.gov.uk/repaying-your-student-loan/what-you-pay
- gov.uk, Workplace pensions, what you, your employer and the government pay, https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay
- gov.uk, Scottish Income Tax 2026 to 2027, https://www.gov.uk/scottish-income-tax
- PayCalculus UK rates verification, 30 October 2026 (every figure above checked against the pages listed).