Check how an employee’s payroll may be calculated and estimate the total cost to your business. Enter their gross pay to see an indicative breakdown of PAYE, National Insurance, workplace pension contributions, student loan deductions and take-home pay.
2026/27 UK tax year estimate
UK Payroll Calculator for Employers
Estimate employee take-home pay and the total payroll cost to your business, including PAYE, National Insurance, workplace pensions and student loans.
Employee details
Enter the regular gross pay before deductions.
Important: This is a planning and sense-checking tool, not payroll software. It does not reproduce every cumulative PAYE, NI, director, benefit, salary-sacrifice or irregular-pay scenario.
Understanding UK tax codes
The number usually represents the tax-free amount divided by 10. The letters describe how PAYE is applied. Use the code supplied by HMRC.
L
Standard Personal Allowance.
Standard Personal Allowance.
M / N
Marriage Allowance received or transferred.
Marriage Allowance received or transferred.
T
HMRC needs to review items in the code.
HMRC needs to review items in the code.
K
Deductions exceed allowances, so an amount is added to taxable pay.
Deductions exceed allowances, so an amount is added to taxable pay.
BR
All pay taxed at the basic rate.
All pay taxed at the basic rate.
D0 / D1
All pay taxed at the higher or additional rate.
All pay taxed at the higher or additional rate.
0T
No Personal Allowance.
No Personal Allowance.
NT
No Income Tax deducted.
No Income Tax deducted.
S prefix
Scottish rates apply.
Scottish rates apply.
C prefix
Welsh rates apply.
Welsh rates apply.
W1 / M1 / X
Emergency, non-cumulative basis.
Emergency, non-cumulative basis.
Other
Select “Other” and enter the code manually.
Select “Other” and enter the code manually.
Emergency codes are recognised, but this annualised estimator does not reproduce an employee's full cumulative payroll record.

