UK Bonus Tax Calculator
Compare the annual deduction impact of a bonus with your ordinary salary. Include a net-pay pension and your loan plans; the result is an annual planning estimate, not the bonus payslip.
Rule year: 2026/27 · GBP · Sources checked
Bonus after incremental annual deductions
Full-year Category A employee NI below State Pension age and non-savings income, same job and net-pay pension percentage. No tax code, cumulative PAYE, actual bonus-month NI cap, multiple jobs, relief-at-source, salary sacrifice, employer top-up or benefit eligibility. Scotland uses reviewed Scottish bands. Negative/zero bonuses are not earnings-loss advice.
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
A bonus can cross tax bands or the Personal Allowance taper, so multiplying by a single marginal rate is not always enough. This calculator runs the existing annual take-home engine twice: salary alone, then salary plus bonus. The differences isolate tax, employee National Insurance, selected loan deductions and net-pay pension contributions. PAYE and NI on a specific payslip use pay-period and year-to-date facts not supplied here.
Formula and rules
Net bonus = take-home(salary + bonus) − take-home(salary). Each deduction impact is the corresponding after-minus-before result. Net-pay pension applies the entered percentage to both salary and bonus.
Assumptions and limitations
Full-year Category A employee NI below State Pension age and non-savings income, same job and net-pay pension percentage. No tax code, cumulative PAYE, actual bonus-month NI cap, multiple jobs, relief-at-source, salary sacrifice, employer top-up or benefit eligibility. Scotland uses reviewed Scottish bands. Negative/zero bonuses are not earnings-loss advice.
Worked example
At £30,000 salary plus a £1,000 bonus in England with no pension or student loan, the annual extra Income Tax is £200 and annual NI estimate £80. The net annual bonus impact is £720.
- Bonus after incremental annual deductions
- £720.00
- Additional Income Tax
- £200.00
- Additional employee National Insurance
- £80.00
- Additional student and postgraduate loan estimate
- £0.00
Official sources and review
Reviewed against the sources below on 2026-10-07. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- HMRC: Rates and thresholds 2026 to 2027 ↗
Regional PAYE bands, Category A NI, student-loan plans and current minimum wage.
- GOV.UK: Income Tax rates and Personal Allowances ↗
2026/27 allowance £12,570, taper above £100,000, and income bands.
- GOV.UK: Scottish Income Tax 2026/27 ↗
Current Scottish non-savings bands; supplied regional income follows its own schedule.
- GOV.UK: Student-loan repayment amounts ↗
Plan-based earnings deductions, postgraduate repayment and payroll-period limitations.
Common questions
Will the bonus payslip show exactly this amount?
No. Actual PAYE, NI and loan deductions depend on the pay period and payroll facts. This compares full-year modeled deductions.
Does Scotland change the result?
Yes. The regional selection changes non-savings Income Tax bands; NI and loan-plan rules remain their own systems.
What pension method is supported?
A net-pay deduction at the same gross percentage on salary and bonus. Relief-at-source and salary sacrifice need the existing dedicated tools.