Your Income
£
Before any pension sacrifice or deductions
£
Company car, health insurance, etc. (annual value)
£
Bank/building society interest (annual)
£
Market value at vesting — taxed & NI'd at source, one-off event
£
Fixed annual bonus amount
Enter the number of children you claim Child Benefit for
15 hrs/week (universal) · 30 hrs/week if income ≤ £100,000
Pension (Salary Sacrifice)
%
of salary
0%10%20%30%40%50%
Reduces gross salary before income tax & NI
2025/26 Tax Reference
| Personal Allowance | 0% | up to £12,570 |
| Basic Rate | 20% | £12,571–£50,270 |
| Higher Rate | 40% | £50,271–£100,000 |
| PA Taper Zone | 60%* | £100,001–£125,140 |
| Additional Rate | 45% | over £125,140 |
| NI (employee) | 8% / 2% | £12,570–£50,270 / above |
| Child Benefit (1st child) | £26.05 | per week |
| Child Benefit (each add'l) | £17.25 | per week |
| HICBC taper | 1% / £200 | £60,000–£80,000 |
*Personal Allowance tapers by £1 for every £2 earned above £100,000.
Fully withdrawn at £125,140 → effective 60% rate (62% incl. NI) in taper zone.
HICBC: Child Benefit is clawed back at 1% per £200 of adjusted net income above £60,000; fully withdrawn at £80,000.
Fully withdrawn at £125,140 → effective 60% rate (62% incl. NI) in taper zone.
HICBC: Child Benefit is clawed back at 1% per £200 of adjusted net income above £60,000; fully withdrawn at £80,000.
Income Tax Breakdown
PA Taper Active
Personal Allowance Taper: Your taxable income is between £100,000 and £125,140.
For every £2 above £100,000 you lose £1 of Personal Allowance, creating an effective 60% marginal rate.
Increasing pension contributions can bring taxable income back below £100,000.
Tax-free
Basic (20%)
Higher (40%)
PA Taper (60%)
Additional (45%)
| Band | Income in Band | Marginal Rate | Tax Paid | Eff. Rate on Total |
|---|
National Insurance Breakdown
| Band | Earnings in Band | Rate | NI Paid | Eff. Rate on Salary |
|---|
Marginal Effective Rate by Income Zone
Income tax + NI combined
Monthly Summary
Annual Summary
Pension Sacrifice Comparison
Compare %: