Income Details
Leave blank to use gross salary. Used to calculate your NHS pension tier and deduction.
e.g. banding supplements, on-call — adds to pension tier and creates a pension deduction.
e.g. overtime, locum shifts, one-off payments — taxed & NI'd but no pension deduction.
Region & Tax Year
Pension & Deductions
Enter what you actually pay (e.g. £800/mo = £9,600/yr). We gross ×1.25 automatically for ANI.
Enter what you donated. We apply ×1.25 grossing automatically (£1,000 donated → £1,250 off ANI).
e.g. GMC fee (£446), BMA, RCN, NMC — deducted at face value from ANI.
Your adjusted net income exceeds £100,000. Your Personal Allowance is being reduced by £1 for every £2 above this threshold — an effective 60–62% marginal rate. Pension contributions and Gift Aid can bring ANI below £100,000.
You are close to a pension tier boundary. A small increase in pensionable pay may move you to a higher contribution rate applied to your entire pensionable salary.
Agenda for Change Band Selector 2026/27
Select your pay band and step. Salaries are for England (standard). Scotland applies a 1.00432× multiplier.
Switching to manual entry tab lets you add student loans, pension options and more.
Scenario A — Current
Scenario B — Comparison
Employer NI threshold is £5,000/yr (£417/mo). Employer pension contribution is 14.38% collected from employers (balance of 23.7% funded centrally by NHS England).
How your pay is calculated
Each deduction explained, with current rates and thresholds for 2026/27.
NHS Pension Deduction
Contributions are deducted before tax (net pay arrangement), giving you automatic tax relief. The rate is applied to your total pensionable pay — basic salary plus pensionable allowances such as banding supplements, HCAS, and on-call supplements. Overtime and locum pay are not pensionable in most cases.
The rate applies to your entire pensionable pay — not just the portion within the tier — so moving into a higher tier applies the new rate to your full pensionable salary.
England & Wales 6 tiers — NHSBSA, from 1 April 2026
| Pensionable pay | Rate |
|---|---|
| Up to £13,259 | 5.2% |
| £13,260 – £28,854 | 6.5% |
| £28,855 – £35,155 | 8.3% |
| £35,156 – £52,778 | 9.8% |
| £52,779 – £67,668 | 10.7% |
| £67,669 and above | 12.5% |
Source: NHS Employers — thresholds uplifted 3.8% CPI (Sep 2025)
Scotland 9 tiers — SPPA, from 1 April 2026
| Pensionable pay | Rate |
|---|---|
| Up to £13,330 | 5.7% |
| £13,331 – £28,987 | 6.4% |
| £28,988 – £34,302 | 7.0% |
| £34,303 – £43,038 | 8.7% |
| £43,039 – £45,134 | 9.8% |
| £45,135 – £54,862 | 10.5% |
| £54,863 – £59,369 | 11.2% |
| £59,370 – £83,026 | 11.6% |
| £83,027 and above | 12.7% |
Source: SPPA — Table 2 (current year pay). Scotland uses 9 tiers vs England's 6.
Key difference: Scotland uses 9 tiers administered by SPPA, while England & Wales uses 6 tiers via NHSBSA. Rates differ at every level — always select your region in the calculator above.
Pensionable pay is your basic salary plus qualifying allowances (banding supplements, on-call, HCAS). It excludes overtime, one-off bonuses, and most locum payments.
Employer contribution: 14.38% collected directly (balance of 23.7% funded centrally by NHS England / Welsh Government / DHSC).
Gross Salary
Your total annual earnings before any deductions. Found on your payslip as 'Sal/Wage' or 'PT Sal/Wage'. For Agenda for Change staff this is your band pay plus any pensionable allowances (e.g. High Cost Area Supplement).
Additional Income
Pensionable additional income — banding supplements (junior doctors/registrars), on-call supplements, recruitment & retention premiums, and extra hours up to whole-time equivalent for part-time staff. These count toward your pension tier and attract an NHS pension deduction.
Non-pensionable additional income — overtime beyond whole-time equivalent, agency or locum work, one-off non-consolidated payments. These are subject to income tax and NI but create no NHS pension deduction and do not affect your pension tier.
Personal Allowance
For 2026/27 the standard Personal Allowance is £12,570 — frozen until April 2031. If your adjusted net income (ANI) exceeds £100,000, the allowance reduces by £1 for every £2 above that threshold, reaching £0 at £125,140. NHS pension contributions, SIPP payments (grossed ×1.25), and Gift Aid donations (grossed ×1.25) all reduce your ANI and can restore your allowance.
Income Tax
England, Wales & Northern Ireland rates for 2026/27 (unchanged from 2025/26):
| Band | Taxable income | Rate |
|---|---|---|
| Basic | Up to £37,700 | 20% |
| Higher | £37,701 – £125,140 | 40% |
| Additional | Over £125,140 | 45% |
Scotland uses 6 bands: 19% (Starter), 20% (Basic), 21% (Intermediate), 42% (Higher), 45% (Advanced), 48% (Top rate).
✓ Rates confirmed for 2026/27. Tax is calculated on your taxable income after pension and Personal Allowance deductions.
National Insurance
Employee Class 1 NI rates for 2026/27:
| Earnings | Rate |
|---|---|
| Below £12,570/yr (PT) | 0% |
| £12,570 – £50,270/yr (UEL) | 8% |
| Over £50,270/yr | 2% |
✓ NI is calculated on total gross income (including all additional income), but NHS pension (net pay) does NOT reduce the NI base.
Student Loan Repayments
Repayments are based on income above the threshold for your plan, calculated on gross pay including bonuses:
| Plan | Annual threshold | Rate |
|---|---|---|
| Plan 1 | £24,990 | 9% |
| Plan 2 | £27,295 | 9% |
| Plan 4 | £31,395 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate | £21,000 | 6% |
Pension, Gift Aid & Tax Relief
NHS pension (net pay arrangement): deducted pre-tax — reduces your ANI directly. The full deduction amount reduces your adjusted net income, making it the most tax-efficient relief available.
SIPP / personal pension (relief-at-source): you pay net-of-basic-rate-tax; your provider reclaims 20% from HMRC. Per HMRC's ANI rules, the grossed-up amount (your payment ×1.25) is deducted from your ANI. Enter what you actually pay — we gross automatically.
Gift Aid: HMRC allows the grossed-up donation value (your donation ×1.25) to be deducted from ANI. Donate £4,000 and £5,000 comes off your ANI — potentially preserving your full £12,570 Personal Allowance.
Other professional relief: GMC (£446), NMC, RCN, BMA subscriptions deducted at face value. See our guide to the 60% tax trap.
References & further reading
- 60% Tax Trap for Medics
- HMRC: Personal Allowance & Adjusted Net Income
- NHS Employers: Pension Contributions 2026/27
- NHS Employers: AfC Pay Scales 2026/27
- HMRC: Income Tax Rates
- HMRC: NI Rates & Thresholds 2026/27
- SPPA: NHS Scotland Pension Member Contributions
- ▶ Video: Understanding Your NHS Pension (MoneyWiseDoctor)
- Parliament Library: Direct Tax Rates 2026/27