Net to Gross Salary Calculator

A net-to-gross calculation reverses payroll. Instead of starting with salary and deducting PAYE, you specify the amount that should reach the employee's bank account and solve for the required gross pay. It is also called grossing up.

There is no dependable single percentage because the answer can cross income tax, National Insurance and student loan thresholds. A pension can change taxable pay in one method but not another. The calculator repeatedly tests a gross figure against the full 2026/27 deduction calculation until the resulting net matches the target within payroll-style rounding.

Choose monthly when you are matching a regular payslip or yearly when comparing salary packages. The calculator annualises a monthly target, solves the annual tax position, and displays both periods. For example, £2,500 net a month is a £30,000 yearly target.

Actual PAYE can differ between months because payroll works by pay period and may use cumulative tax, a week 1 or month 1 basis, bonuses or irregular earnings. A yearly result is best for salary planning. A monthly result is an equivalent average, not a promise that every payslip will be identical.

HMRC's 2026/27 thresholds published on GOV.UK give England, Wales and Northern Ireland a standard Personal Allowance of £12,570, followed by 20%, 40% and 45% income tax bands. The allowance tapers by £1 for every £2 of adjusted net income over £100,000 and is nil at £125,140.

Scotland uses six rates on earnings and most pension income in 2026/27: 19%, 20%, 21%, 42%, 45% and 48%, with different thresholds. Employee Class 1 National Insurance is UK-wide: normally 8% between £12,570 and £50,270 and 2% above. Savings and dividend tax are outside this salary calculation.

The standard tax code is often 1257L, representing a £12,570 allowance, but the code on the P45 or HMRC notice should be used. An S prefix directs payroll to Scottish rates. Codes such as BR, D0, D1 or 0T can tax all pay at a specified rate or give no allowance; a K code can collect tax on untaxed income or benefits.

A W1, M1 or X marker uses a non-cumulative basis, so a single payslip may not match an annual cumulative estimate. The code is an instruction to payroll, not a personal tax calculation, and HMRC can revise it during the year.

Pension treatment materially changes grossing up. Salary sacrifice reduces contractual cash pay before income tax and NI. A net pay arrangement deducts the employee contribution before income tax but normally after NI. Relief at source deducts the contribution from net pay and the provider adds basic-rate relief; extra relief may need to be claimed.

Student loan Plans 1, 2, 4 and 5 generally deduct 9% of pay above their plan threshold. A postgraduate loan deducts 6% above its separate threshold and can run at the same time as an undergraduate plan. The calculator applies the selected 2026/27 thresholds rather than treating loan repayments as tax.

With a standard 1257L code, England, Wales or Northern Ireland rates, no pension and no education loan, a £30,000 yearly net target needs about £36,778 gross in 2026/27. Income tax is about £4,842 and employee NI about £1,937, leaving £30,000. The equivalent target is £2,500 net a month.

This example changes if you select Scotland, a non-standard code, pension contributions or a loan. It also assumes steady earnings for a full tax year. Starting part-way through the year, receiving a bonus or having earlier pay and tax can alter the amount withheld on individual payslips.

The amount an employer budgets is not just the gross salary. In 2026/27, standard employer Class 1 NI is 15% above the £5,000 annual secondary threshold, subject to category letters and reliefs. Employer pension contributions, benefits, levy costs and payroll overhead can add more.

On gross pay of about £36,778, standard employer NI is roughly £4,767 before any Employment Allowance. A 3% employer pension on qualifying earnings adds another cost. The employer-cost result keeps these amounts separate so a guaranteed net package can be compared with the employee's gross salary and the organisation's total cash commitment.

Enter the target as monthly or yearly take-home pay, then select the correct tax region and PAYE code. Add the actual pension method, student loan plan and postgraduate loan before relying on the required gross figure. The £30,000 default is an annual equivalent, not £30,000 per month.

Use the employer-cost panel when budgeting an offer, because employer NI and pension sit on top of gross salary. Treat the output as an estimate: taxable benefits, benefits in kind, prior pay, court orders, child maintenance and payroll rounding can all change the real payslip.