{
  "name": "How much of a £1,000 pay rise do you keep?",
  "version": "2026-09-17",
  "taxYear": "2026/27",
  "currency": "GBP",
  "type": "Modelled employee pay comparison",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "methodologyUrl": "https://aftertaxcalculator.app/methodology",
  "landingPage": "https://aftertaxcalculator.app/research/pay-rise",
  "assumptions": [
    "2026/27 annual employee estimate, standard Personal Allowance with any income taper; employee NI category A, below State Pension age.",
    "No benefits in kind, tax-code adjustments, Child Benefit charge, other income or bonus. Pension and loan assumptions are stated in each table.",
    "Annual thresholds are used. Actual PAYE, NI and student-loan payroll deductions can differ because of pay-period thresholds, rounding and irregular pay.",
    "No pension. Each row adds £1,000 of recurring gross annual salary; monthly gain is the annual difference divided by 12. This is an increment comparison, not the rate on the whole salary."
  ],
  "sources": [
    {
      "title": "HMRC employer rates and thresholds 2026/27",
      "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"
    },
    {
      "title": "Scottish Government rates and bands 2026/27",
      "url": "https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/"
    },
    {
      "title": "HMRC student-loan payroll guidance",
      "url": "https://www.gov.uk/guidance/special-rules-for-student-loans"
    }
  ],
  "columns": [
    {
      "key": "salary_gbp",
      "label": "Gross salary / year",
      "format": "gbp"
    },
    {
      "key": "region",
      "label": "Income Tax region"
    },
    {
      "key": "loans",
      "label": "Loan deductions"
    },
    {
      "key": "extra_net_year_gbp",
      "label": "Extra take-home / year",
      "format": "gbp"
    },
    {
      "key": "extra_net_month_gbp",
      "label": "Extra take-home / month",
      "format": "gbp"
    },
    {
      "key": "retained_percent",
      "label": "Share of rise kept",
      "format": "percent"
    }
  ],
  "rows": [
    {
      "salary_gbp": 30000,
      "region": "England, Wales & NI",
      "loans": "None",
      "extra_net_year_gbp": 720,
      "extra_net_month_gbp": 60,
      "retained_percent": 72,
      "calculator_url": "/#salary=31000&year=2026%2F27"
    },
    {
      "salary_gbp": 40000,
      "region": "England, Wales & NI",
      "loans": "None",
      "extra_net_year_gbp": 720,
      "extra_net_month_gbp": 60,
      "retained_percent": 72,
      "calculator_url": "/#salary=41000&year=2026%2F27"
    },
    {
      "salary_gbp": 50000,
      "region": "England, Wales & NI",
      "loans": "None",
      "extra_net_year_gbp": 617.8,
      "extra_net_month_gbp": 51.48,
      "retained_percent": 61.78,
      "calculator_url": "/#salary=51000&year=2026%2F27"
    },
    {
      "salary_gbp": 60000,
      "region": "England, Wales & NI",
      "loans": "None",
      "extra_net_year_gbp": 580,
      "extra_net_month_gbp": 48.33,
      "retained_percent": 58,
      "calculator_url": "/#salary=61000&year=2026%2F27"
    },
    {
      "salary_gbp": 99000,
      "region": "England, Wales & NI",
      "loans": "None",
      "extra_net_year_gbp": 580,
      "extra_net_month_gbp": 48.33,
      "retained_percent": 58,
      "calculator_url": "/#salary=100000&year=2026%2F27"
    },
    {
      "salary_gbp": 100000,
      "region": "England, Wales & NI",
      "loans": "None",
      "extra_net_year_gbp": 380,
      "extra_net_month_gbp": 31.67,
      "retained_percent": 38,
      "calculator_url": "/#salary=101000&year=2026%2F27"
    },
    {
      "salary_gbp": 110000,
      "region": "England, Wales & NI",
      "loans": "None",
      "extra_net_year_gbp": 380,
      "extra_net_month_gbp": 31.67,
      "retained_percent": 38,
      "calculator_url": "/#salary=111000&year=2026%2F27"
    },
    {
      "salary_gbp": 125140,
      "region": "England, Wales & NI",
      "loans": "None",
      "extra_net_year_gbp": 530,
      "extra_net_month_gbp": 44.17,
      "retained_percent": 53,
      "calculator_url": "/#salary=126140&year=2026%2F27"
    },
    {
      "salary_gbp": 30000,
      "region": "England, Wales & NI",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 570,
      "extra_net_month_gbp": 47.5,
      "retained_percent": 57,
      "calculator_url": "/#salary=31000&year=2026%2F27&loans=2%2Cpg"
    },
    {
      "salary_gbp": 40000,
      "region": "England, Wales & NI",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 570,
      "extra_net_month_gbp": 47.5,
      "retained_percent": 57,
      "calculator_url": "/#salary=41000&year=2026%2F27&loans=2%2Cpg"
    },
    {
      "salary_gbp": 50000,
      "region": "England, Wales & NI",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 467.8,
      "extra_net_month_gbp": 38.98,
      "retained_percent": 46.78,
      "calculator_url": "/#salary=51000&year=2026%2F27&loans=2%2Cpg"
    },
    {
      "salary_gbp": 60000,
      "region": "England, Wales & NI",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 430,
      "extra_net_month_gbp": 35.83,
      "retained_percent": 43,
      "calculator_url": "/#salary=61000&year=2026%2F27&loans=2%2Cpg"
    },
    {
      "salary_gbp": 99000,
      "region": "England, Wales & NI",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 430,
      "extra_net_month_gbp": 35.83,
      "retained_percent": 43,
      "calculator_url": "/#salary=100000&year=2026%2F27&loans=2%2Cpg"
    },
    {
      "salary_gbp": 100000,
      "region": "England, Wales & NI",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 230,
      "extra_net_month_gbp": 19.17,
      "retained_percent": 23,
      "calculator_url": "/#salary=101000&year=2026%2F27&loans=2%2Cpg"
    },
    {
      "salary_gbp": 110000,
      "region": "England, Wales & NI",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 230,
      "extra_net_month_gbp": 19.17,
      "retained_percent": 23,
      "calculator_url": "/#salary=111000&year=2026%2F27&loans=2%2Cpg"
    },
    {
      "salary_gbp": 125140,
      "region": "England, Wales & NI",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 380,
      "extra_net_month_gbp": 31.67,
      "retained_percent": 38,
      "calculator_url": "/#salary=126140&year=2026%2F27&loans=2%2Cpg"
    },
    {
      "salary_gbp": 30000,
      "region": "Scotland",
      "loans": "None",
      "extra_net_year_gbp": 710,
      "extra_net_month_gbp": 59.17,
      "retained_percent": 71,
      "calculator_url": "/#salary=31000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 40000,
      "region": "Scotland",
      "loans": "None",
      "extra_net_year_gbp": 710,
      "extra_net_month_gbp": 59.17,
      "retained_percent": 71,
      "calculator_url": "/#salary=41000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 50000,
      "region": "Scotland",
      "loans": "None",
      "extra_net_year_gbp": 543.8,
      "extra_net_month_gbp": 45.32,
      "retained_percent": 54.38,
      "calculator_url": "/#salary=51000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 60000,
      "region": "Scotland",
      "loans": "None",
      "extra_net_year_gbp": 560,
      "extra_net_month_gbp": 46.67,
      "retained_percent": 56,
      "calculator_url": "/#salary=61000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 99000,
      "region": "Scotland",
      "loans": "None",
      "extra_net_year_gbp": 530,
      "extra_net_month_gbp": 44.17,
      "retained_percent": 53,
      "calculator_url": "/#salary=100000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 100000,
      "region": "Scotland",
      "loans": "None",
      "extra_net_year_gbp": 305,
      "extra_net_month_gbp": 25.42,
      "retained_percent": 30.5,
      "calculator_url": "/#salary=101000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 110000,
      "region": "Scotland",
      "loans": "None",
      "extra_net_year_gbp": 305,
      "extra_net_month_gbp": 25.42,
      "retained_percent": 30.5,
      "calculator_url": "/#salary=111000&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 125140,
      "region": "Scotland",
      "loans": "None",
      "extra_net_year_gbp": 500,
      "extra_net_month_gbp": 41.67,
      "retained_percent": 50,
      "calculator_url": "/#salary=126140&year=2026%2F27&region=scotland"
    },
    {
      "salary_gbp": 30000,
      "region": "Scotland",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 560,
      "extra_net_month_gbp": 46.67,
      "retained_percent": 56,
      "calculator_url": "/#salary=31000&year=2026%2F27&region=scotland&loans=2%2Cpg"
    },
    {
      "salary_gbp": 40000,
      "region": "Scotland",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 560,
      "extra_net_month_gbp": 46.67,
      "retained_percent": 56,
      "calculator_url": "/#salary=41000&year=2026%2F27&region=scotland&loans=2%2Cpg"
    },
    {
      "salary_gbp": 50000,
      "region": "Scotland",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 393.8,
      "extra_net_month_gbp": 32.82,
      "retained_percent": 39.38,
      "calculator_url": "/#salary=51000&year=2026%2F27&region=scotland&loans=2%2Cpg"
    },
    {
      "salary_gbp": 60000,
      "region": "Scotland",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 410,
      "extra_net_month_gbp": 34.17,
      "retained_percent": 41,
      "calculator_url": "/#salary=61000&year=2026%2F27&region=scotland&loans=2%2Cpg"
    },
    {
      "salary_gbp": 99000,
      "region": "Scotland",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 380,
      "extra_net_month_gbp": 31.67,
      "retained_percent": 38,
      "calculator_url": "/#salary=100000&year=2026%2F27&region=scotland&loans=2%2Cpg"
    },
    {
      "salary_gbp": 100000,
      "region": "Scotland",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 155,
      "extra_net_month_gbp": 12.92,
      "retained_percent": 15.5,
      "calculator_url": "/#salary=101000&year=2026%2F27&region=scotland&loans=2%2Cpg"
    },
    {
      "salary_gbp": 110000,
      "region": "Scotland",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 155,
      "extra_net_month_gbp": 12.92,
      "retained_percent": 15.5,
      "calculator_url": "/#salary=111000&year=2026%2F27&region=scotland&loans=2%2Cpg"
    },
    {
      "salary_gbp": 125140,
      "region": "Scotland",
      "loans": "Plan 2 + postgraduate",
      "extra_net_year_gbp": 350,
      "extra_net_month_gbp": 29.17,
      "retained_percent": 35,
      "calculator_url": "/#salary=126140&year=2026%2F27&region=scotland&loans=2%2Cpg"
    }
  ]
}