Methodology
Every figure on PayClear is computed from published rules. The rules live in versioned data files, one per country and tax year; the calculator applies them step by step, and each line item can show how it was worked out.
Formulas
These pages use rules GB-2026-27, revision 1, last reviewed on 12 November 2026.
- Personal Allowance: the first £12,570 of income is tax-free. It is reduced by 50% for every £1 of income over £100,000, and is nil from £125,140.
- Income tax is charged on income above the allowance: 20% up to £37,700; 40% up to £125,140; 45% above £125,140.
- Employee National Insurance is 8% on earnings between £12,570 and £50,270, and 2% above that.
- Student loans are repaid at 9% of income above the plan's threshold (Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000). Only one undergraduate plan is charged, at the lowest threshold selected. Postgraduate loans are charged on top at 6% above £21,000.
- Pension contributions: salary sacrifice reduces income for both tax and National Insurance; a net pay arrangement reduces income for tax only; with relief at source the saver pays 80% from net pay, the provider adds basic-rate relief, and the tax bands are widened by the gross contribution.
- This page models England, Wales and Northern Ireland. Scottish income tax rates are not modelled yet.
Rounding and scope
Each line item is rounded to the nearest cent or penny. Results are annual estimates of tax liability, not payroll deductions, so they can differ from a payslip by small amounts. Pages show the version of the rules they used.
The official sources for these rules are listed on the Sources page. Sources