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Sources and Methodology
The official sources and the exact method behind every NHS take home pay figure: 2026/27 pay scales, pension tiers, tax, National Insurance and student loans.
Primary sources
Every figure on this site comes from one of these official sources, or is calculated from them.
| Topic | Source | Used for |
|---|---|---|
| Pay scales and awards | NHS Employers | Pay points, hourly rates, awards, unsocial hours, overtime, HCAS |
| NHS Pension | NHS Business Services Authority | Member contribution tiers, employer rate, scheme rules |
| Income tax | GOV.UK: Income Tax rates and allowances | Personal allowance, rates, higher-rate threshold |
| Scottish income tax | GOV.UK: Income Tax in Scotland | Scottish bands and rates |
| National Insurance | GOV.UK: National Insurance rates and categories | Employee rates and thresholds |
| Student loans | GOV.UK: repaying your student loan | Plan thresholds and rates |
| National Living Wage | GOV.UK: National Minimum Wage and National Living Wage rates | Comparison with Band 2 pay |
| Salary sacrifice | GOV.UK: salary sacrifice and PAYE | Tax and NI treatment |
| Pay problems | ACAS | Overpayment and underpayment guidance |
Figures used for 2026/27
| Item | Figure |
|---|---|
| Pay award, England | 3.3% from 1 April 2026 |
| Pay award, Wales | 3.3% |
| Pay award, Scotland | 3.75% |
| Personal allowance | £12,570 |
| Basic rate band | 20% on taxable income to £50,270 |
| Higher rate | 40% above £50,270, to £125,140 |
| Employee National Insurance | 8% from £12,570 to £50,270, 2% above |
| Employer NHS Pension rate | 23.7% |
| NHS Pension tier ceilings | Up 3.8% in April 2026 |
| National Living Wage | £12.71 an hour |
NHS Pension tiers
| Pensionable pay (a year) | Member rate |
|---|---|
| Up to £13,259 | 5.2% |
| £1 to £28,854 | 6.5% |
| £1 to £35,155 | 8.3% |
| £1 to £52,778 | 9.8% |
| £1 to £67,668 | 10.7% |
| Over £0 | 12.5% |
Student loan thresholds
| Plan | Threshold | Rate |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate | £21,000 | 6% |
High Cost Area Supplement
| Zone | Percentage | Minimum | Maximum |
|---|---|---|---|
| Inner London | 20% | £5,794 | £8,746 |
| Outer London | 15% | £4,870 | £6,137 |
| Fringe | 5% | £1,346 | £2,270 |
Unsocial hours percentages
| Band | Saturdays and weekday nights | Sundays and public holidays |
|---|---|---|
| Band 1 | +47% | +94% |
| Band 2 | +41% | +83% |
| Band 3 | +35% | +69% |
| Bands 4 to 9 | +30% | +60% |
How the calculation works
For every calculator the steps are the same.
- Start with gross pay: basic pay plus any HCAS, pro-rata for hours.
- Work out the NHS Pension contribution: your tier rate on pensionable pay.
- Work out income tax on gross pay minus pension, using the personal allowance and bands.
- Work out National Insurance on gross pay.
- Work out student loan repayments on gross pay above the plan threshold.
- Subtract steps 2 to 5 from gross pay. Divide by 12 for the monthly figure.
Assumptions by calculator
- Take-home calculator. England 2026/27, tax code 1257L, NHS Pension on, unless you change the options.
- Pension calculator. The tier is based on actual annual pensionable pay. Tax relief is shown for a standard code. Accrual is one fifty-fourth of pensionable pay.
- Unsocial hours calculator. Section 2 percentages for England, applied to the plain hourly rate. Result is before tax.
- London weighting calculator. Percentage of basic pay held between the zone minimum and maximum. Your zone depends on your base.
- Bank shift and overtime calculator. Time and a half and double time on the plain rate, with tax and NI at marginal rates. Bank rates are whatever you enter.
- Part-time calculator. Pay is pro-rata to 37.5 hours. The pension tier uses actual pay.
- Student loan calculator. 9% of gross pay above the threshold, 6% for a postgraduate loan.
- Pay rise calculator. The same 2026/27 rules are applied before and after the award. The Scotland option changes income tax only.
- Salary sacrifice calculator. The sacrificed amount is removed from gross pay. You choose whether pensionable pay is also reduced.
Known limits
- Pay scales are for England. Scotland, Wales and Northern Ireland publish their own.
- Scottish pension tiers are published separately, so the Scotland tax option is an estimate.
- Overtime, bank rates and local agreements vary by employer.
- Calculators estimate monthly pay. Payroll tax is cumulative, so a payslip can differ in a given month.
Review dates
Figures were last reviewed on
Last updated: 25 October 2026
. We review pay, pension and tax figures each April and whenever a new pay award or rate is published. Changes are recorded on the updates page.Frequently asked questions
What sources does this site use?
Pay scales and Agenda for Change rules come from NHS Employers. NHS Pension contribution tiers come from the NHS Business Services Authority. Income Tax, National Insurance and student loan thresholds come from GOV.UK. Every guide links to the sources it relies on.
How often are the figures reviewed?
We review pay, pension and tax figures each April and whenever a new award or rate is published. Each change is recorded on the updates page, and every page shows the date it was last updated.
Why can my payslip differ from the calculator?
Payroll tax is cumulative across the tax year, tax codes differ, and employers add enhancements, overtime and local arrangements. The calculators assume tax code 1257L and standard rules, so small differences are normal.
Does the site cover Scotland, Wales and Northern Ireland?
Pay scales and pension tiers here are for England. The calculators offer a Scottish income tax option, which is an estimate because Scottish pension tiers are published separately. See the nations guide for what differs.