🇬🇧 영국 전용 계산기

🇬🇧 영국 급여 계산기 (2025/26)

영국의 PAYE 소득세와 국민보험 공제를 적용하여 실수령액을 계산하세요. 2025/26 세금 연도 기준입니다.

실수령액

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세전 급여

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소득세 (PAYE)

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국민보험 (NI)

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실효 세율

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연간 내역

연간 세전

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연간 소득세

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연간 NI

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연간 실수령

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가이드

자세히 알아보기

Understanding UK PAYE Tax Bands 2025/26

Personal Allowance of £12,570 means the first £12,570 of earnings is tax-free for most people. Earnings £12,571-£50,270 are taxed at 20% (basic rate), £50,271-£125,140 at 40% (higher rate), and over £125,140 at 45% (additional rate). A £35,000 salary pays £4,486 income tax annually (20% on £22,430). Your personal allowance reduces by £1 for every £2 earned over £100,000, disappearing entirely at £125,140.

Scotland has different income tax rates despite using the same personal allowance. Scottish starter rate is 19% (£12,571-£15,729), basic 20% (£15,730-£27,498), intermediate 21% (£27,499-£43,662), higher 42% (£43,663-£125,140), and top 47% (over £125,140). A £35,000 salary in Scotland pays £200 more tax annually than in England. Wales and Northern Ireland follow England's tax bands.

National Insurance Contributions Explained

Class 1 National Insurance for employees charges 12% on earnings between £12,570 and £50,270, then 2% above £50,270. A £35,000 salary pays £2,692 NI annually (12% on £22,430). Employers also contribute 13.8% above £9,100 (Class 1 Secondary), but this doesn't appear on your payslip. NI funds state pension, NHS, and jobseeker's allowance.

You need 35 qualifying years of NI contributions for full state pension (currently £203.85/week or £10,600/year). Gaps in your NI record from unemployment or low earnings can be filled with voluntary contributions (£17.45/week for Class 3). Self-employed pay Class 2 (£3.45/week if profits exceed £6,725) and Class 4 (9% on £12,570-£50,270, 2% above). Check your NI record at gov.uk/check-national-insurance-record to ensure you'll receive full state pension.

Tax Codes and Deductions

Most employees have tax code 1257L for 2025/26, meaning £12,570 personal allowance. Your tax code appears on payslips and determines how much tax-free pay you get each month. Common variations: K codes mean you owe tax from previous years or benefits; BR means all income taxed at basic 20% rate (common for second jobs); 0T means no personal allowance (high earners over £125,140).

Emergency tax codes (1257L W1/M1) apply when starting new jobs without a P45, often overtaxing you temporarily. Claim refunds through HMRC after the tax year ends. Student loan deductions appear separately: Plan 1 (9% over £22,015), Plan 2 (9% over £27,295), Plan 4 Scotland (9% over £27,660), Postgraduate Loan (6% over £21,000). A £35,000 salary with Plan 2 loan pays £695 annually in student loan repayments.

Maximizing Take-Home Pay

Salary sacrifice schemes reduce taxable income by exchanging salary for benefits. Contributing £200/month to pension via salary sacrifice on a £40,000 salary saves £80/month in tax and NI (£960/year), plus employer's £28/month NI savings often added to your pension. Cycle to Work schemes save 32-47% on bikes, childcare vouchers (legacy schemes only), and electric car schemes all use salary sacrifice.

Marriage Allowance lets non-taxpayers transfer £1,260 of personal allowance to their spouse, saving £252/year if the spouse is a basic-rate taxpayer. Married Couple's Allowance (for those born before April 1935) provides up to £1,037.50/year. Tax-free childcare gives 20% government top-up (max £2,000/child/year). Working from home claims £6/week tax relief (£125/year for basic-rate taxpayers). Track work expenses like professional subscriptions, uniforms, and mileage (45p/mile first 10,000 miles) for additional tax relief.