UK PAYE comparison

UK tax-year comparison calculator

See how the same salary is estimated to change between the 2025/26 and 2026/27 UK tax years.

For employees in England, Wales and Northern Ireland. Compares the same salary and settings under verified 2025/26 and 2026/27 rules. Plan 5 began in 2026/27, so it has no 2025/26 deduction.

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What this comparison does

It applies the same salary, tax code and loan settings to verified 2025/26 and 2026/27 annual PAYE rules for England, Wales and Northern Ireland. This makes it easier to see whether a change in net pay is caused by a salary change or by payroll thresholds.

Important limitations

It is an annual estimate, not a recreation of an individual historic payslip. Pension contributions, bonuses, benefits, cumulative tax adjustments and employer-specific deductions are not included. Scottish tax comparisons will be added when the historical Scottish ruleset is separately validated.

The rules come from HMRC's 2025/26 and 2026/27 employer rates and thresholds.

Guides

How is a second job taxed? — understand second-job tax codes and separate NI deductions.

How to calculate a pro-rata salary — understand part-time pay and what to check in an offer.

How much tax do you pay on overtime? — understand why overtime can look heavily taxed.

Statutory Sick Pay 2026/27 — understand the current SSP rate and first-day rules.

UK tax year 2026/27: what changes? — check which payroll rules apply to your payment date.

What does tax code 1257L M1 mean? — understand the common emergency tax code and what to do next.

Cumulative vs non-cumulative PAYE — understand why a tax code can change what is deducted from your payslip.

Why has my take-home pay gone down? — identify the likely cause of a smaller payment and what to check.