What does the Payroll Calculator — UK PAYE & NI do?

Run a monthly payroll calculation showing payslip breakdown, tax, NI, pension and employer costs. All calculations are performed in your browser using official UK rates and thresholds.

Is this suitable for my business?

This calculator provides general estimates based on standard UK business rates and rules. Every business is different — consult your accountant for advice specific to your circumstances.

Does this use 2025/26 tax rates?

Yes. All rates and thresholds are based on the current 2025/26 UK tax year. Corporation Tax main rate is 25% for profits over £250,000, with a 19% small profits rate.

Payroll Calculator — UK PAYE & NI

Run a monthly payroll calculation showing payslip breakdown, tax, NI, pension and employer costs.

Last updated: April 2026 · Source: HMRC — PAYE rates and thresholds 2025/26

Annual Salary

Tax Code

Employee Pension (%)

Student Loan

Monthly Payslip

Gross Pay	£2,916.67
Income Tax	-£373.83
Employee NI	-£149.53
Pension (5%)	-£145.83
Net Pay	£2,247.47

Employer Costs (monthly)

Employer NI (15%)

£375.00

Employer Pension (3%)

£87.50

Total Employer Cost

£3,379.17

Disclaimer

This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.

How It Works

A full UK payroll calculation applies deductions in a specific order: gross pay, less salary sacrifice pension contributions, then PAYE income tax using the employee's tax code, then employee National Insurance, then net-pay pension contributions (if not salary sacrifice), and finally student loan or postgraduate loan repayments.

PAYE operates on a cumulative basis throughout the tax year. Each pay period, your employer calculates your year-to-date tax-free allowance and compares it with your year-to-date earnings. This means overpayments in one period are corrected in subsequent periods without needing to wait until the end of the year.

This calculator supports weekly, fortnightly, four-weekly and monthly pay periods. Enter the gross pay, tax code, pension type, student loan plan and any additional deductions to generate a payslip-style breakdown showing each deduction line and the net pay figure.

Example: £3,500 gross monthly pay, tax code 1257L, 5% pension

Pension (5% salary sacrifice): −£175
Taxable pay: £3,325
PAYE income tax (Month 1, cumulative): £412.10
Employee NI: £198.40
Net pay: £3,325 − £412.10 − £198.40 = £2,714.50

Source: HMRC — PAYE rates and thresholds 2025/26

Frequently Asked Questions

What does the Payroll Calculator — UK PAYE & NI do?: Run a monthly payroll calculation showing payslip breakdown, tax, NI, pension and employer costs. All calculations are performed in your browser using official UK rates and thresholds.
Is this suitable for my business?: This calculator provides general estimates based on standard UK business rates and rules. Every business is different — consult your accountant for advice specific to your circumstances.
Does this use 2025/26 tax rates?: Yes. All rates and thresholds are based on the current 2025/26 UK tax year. Corporation Tax main rate is 25% for profits over £250,000, with a 19% small profits rate.