PAYE is the system employers use to take Income Tax and NI from your pay. What comes off one payslip can differ from a simple share of your annual tax bill.
Checked . Based on official GOV.UK guidance. About our calculators and content.
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Start with pay before deductions
Salary, overtime and cash bonuses generally count as employment pay. Benefits and expense reimbursements can be treated differently. Check what the calculator includes before adding them.
Tax is charged in bands
Each rate applies to a slice of taxable income. Moving into a higher band does not put your whole salary on that rate. Scotland has its own bands for employment income.
Check your payslip
Look at the tax code, taxable pay, tax paid so far and NI shown on your payslip. Payroll or HMRC can help with records and adjustments that the calculator cannot see.
Source: Read the original rules and guidance. Content checked 23 October 2026. General explanation, not personalised tax advice.