Payslip Calculator
A salary calculator gives you the annual average. A payslip gives you the reality of a specific pay period — and the two can look very different when a bonus, overtime, sick pay or maternity pay lands in the middle of the year.
This calculator reproduces the actual cumulative PAYE process: free pay to date, tax on the year-to-date total, and per-period National Insurance. Pick a pay period, add your extras, and read off this period and year-to-date figures.
Your payslip
Enter your details and the pay period you want. The sheet reproduces the real cumulative PAYE figures for that period and so far this tax year.
Counts from 6 April — month 6 is September pay.
| Description | This month | Year to date |
|---|---|---|
| Basic pay | £3,333.33 | £20,000.00 |
| Overtime | £0.00 | £0.00 |
| Bonus | £0.00 | £0.00 |
| Statutory Sick Pay | £0.00 | £0.00 |
| Statutory Maternity Pay | £0.00 | £0.00 |
| Gross pay | £3,333.33 | £20,000.00 |
| Description | This month | Year to date |
|---|---|---|
| Income tax | £457.17 | £2,743.00 |
| National Insurance | £182.87 | £1,097.20 |
| Pension (employee) | £166.67 | £1,000.00 |
| Student loan | £0.00 | £0.00 |
| Net pay | £2,526.63 | £15,159.80 |
| Description | This month |
|---|---|
| Employer National Insurance | £437.50 |
| Employer pension | £100.00 |
| Statutory Sick Pay | £0.00 |
| Total employment cost this month | £3,870.83 |
How the calculation works
We believe numbers should be transparent. Here is the formula behind this calculator.
Worked example
Worked example: a £5,000 bonus in month 6 of a £40,000 salary
Important assumptions
- Uses 2026/27 rates: employee NI 8% between £12,570 and £50,270 and 2% above; employer NI 15% above £5,000; income tax on a cumulative-code basis.
- Income tax is the difference between the tax due on year-to-date taxable pay and the tax already paid in earlier periods, exactly as payroll software does it.
- NI is genuinely per-period, so a bonus or overtime month spikes NI the way it does on a real payslip. Directors switch to the annual (cumulative) NI basis.
- Statutory Sick Pay is £123.25 a week (2026/27), capped at 28 weeks; Statutory Maternity Pay is 90% of average weekly earnings for six weeks, then the flat rate of £194.32.
- SMP recovery is shown at 92% for most employers and 109% for small employers who qualify for Small Employers’ Relief.
- Year-to-date figures assume the employee has been on this exact pay and pension arrangement since the start of the tax year.
Rates & official sources
Every calculation is based on the official rates and rules published by GOV.UK and HMRC.
Frequently asked questions
Why is my tax different in a bonus month?
Tax is cumulative: payroll software works out the tax due on everything earned so far this year, subtracts what has already been paid, and deducts the rest this month. A bonus pushes you into a higher overall total, so the extra tax lands in the month the bonus does.
Why does National Insurance jump so much in a bonus month?
Unlike tax, NI is worked out on each pay period on its own. When a bonus pushes that month’s pay above the Upper Earnings Limit, the rate drops from 8% to 2% part-way through the period — and the whole of that month’s earnings up to the limit is taxed at 8%, not just the usual amount.
What does year to date mean?
Everything from 6 April so far. Because tax is cumulative, the year-to-date column is the figure that actually drives the calculation — the period column is what is left over for this month.
Why is my payslip different from a salary calculator?
A salary calculator spreads the year evenly across 12 months. A payslip reflects where you are in the year: pay rises, bonus months, sick pay and maternity pay all land in particular periods, and cumulative PAYE means each payslip depends on the ones before it.
How do I print this as a payslip?
Enter your details, check the sheet, then use the Print payslip button. The browser’s print dialog prints just the payslip sheet, with the inputs hidden.
Related calculators
Payroll Cost Calculator
See the full cost of employing someone — salary, employer NI, pension, benefits and bonuses — and what the employee takes home.
View calculatorPayroll Run Calculator
Add your team and see the combined payroll picture — gross pay, take-home pay, HMRC payments and total employment cost for the whole run.
View calculatorSalary Calculator
See your annual, monthly and weekly take-home pay with a full income tax and National Insurance breakdown.
View calculatorBonus Tax Calculator
See how much of your bonus you keep after Income Tax and National Insurance.
View calculatorRelated guides
New to the topic? Read a plain-English guide on salary & tax, with worked examples and tips.
How UK Income Tax works
The tax-free allowance, rate bands and how PAYE takes tax from your pay.
Read the guide TaxPAYE explained
How pay as you earn collects Income Tax and NI from your salary.
Read the guide TaxUnderstanding tax bands
Basic, higher and additional rate explained with worked examples.
Read the guide TaxHow to read a payslip
Every line on your pay slip decoded — payments, deductions, year-to-date, and why a bonus month looks different.
Read the guide TaxUK tax rates and allowances 2026/27
Every UK tax rate and allowance for the 2026/27 tax year in one place — income tax, National Insurance, VAT, dividends, corporation tax, student loans and more.
Read the guide TaxHigh Income Child Benefit Charge explained
How the High Income Child Benefit Charge works — the £60,000 threshold, the 1% clawback and what you repay.
Read the guide TaxPension tax relief explained
How pension tax relief works — 20% added at source, extra relief for higher and additional-rate taxpayers, and the annual allowance.
Read the guideThese calculations are estimates for guidance only and are not professional financial, tax or legal advice. UK rates and rules change, so always verify important figures with official GOV.UK / HMRC information or speak to a qualified professional. See our full disclaimer.