{
  "name": "Pension methods: compare the cost to take-home pay",
  "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/pensions",
  "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.",
    "The gross contribution is 5% of the full original annual salary for every method. No student loans, employer contributions or employer NI sharing are included.",
    "Relief-at-source results are before additional separately claimed relief and are not a comparison of final settled tax liabilities. The provider’s basic-rate top-up is included in the gross pension amount.",
    "Salary sacrifice needs employer agreement and cannot reduce cash earnings below the applicable minimum wage. These examples leave at least £28,500 cash pay; hours and individual scheme limits must still be checked."
  ],
  "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 salary sacrifice guidance",
      "url": "https://www.gov.uk/guidance/salary-sacrifice-and-the-effects-on-paye"
    },
    {
      "title": "HMRC pension tax relief and claims",
      "url": "https://www.gov.uk/tax-on-your-private-pension/pension-tax-relief"
    }
  ],
  "columns": [
    {
      "key": "salary_gbp",
      "label": "Gross salary / year",
      "format": "gbp"
    },
    {
      "key": "region",
      "label": "Income Tax region"
    },
    {
      "key": "method",
      "label": "Method"
    },
    {
      "key": "pension_gross_year_gbp",
      "label": "Gross pension / year",
      "format": "gbp"
    },
    {
      "key": "take_home_cost_year_gbp",
      "label": "Take-home cost / year",
      "format": "gbp"
    },
    {
      "key": "take_home_cost_per_pound",
      "label": "Take-home cost per £1 in pension",
      "format": "gbp"
    }
  ],
  "rows": [
    {
      "salary_gbp": 30000,
      "region": "England, Wales & NI",
      "method": "Net pay",
      "pension_gross_year_gbp": 1500,
      "take_home_cost_year_gbp": 1200,
      "take_home_cost_per_pound": 0.8,
      "net_year_gbp": 23919.6,
      "calculator_url": "/#salary=30000&year=2026%2F27&pension=5&pensionType=net_pay"
    },
    {
      "salary_gbp": 30000,
      "region": "England, Wales & NI",
      "method": "Relief at source",
      "pension_gross_year_gbp": 1500,
      "take_home_cost_year_gbp": 1200,
      "take_home_cost_per_pound": 0.8,
      "net_year_gbp": 23919.6,
      "calculator_url": "/#salary=30000&year=2026%2F27&pension=5&pensionType=relief_at_source"
    },
    {
      "salary_gbp": 30000,
      "region": "England, Wales & NI",
      "method": "Salary sacrifice",
      "pension_gross_year_gbp": 1500,
      "take_home_cost_year_gbp": 1080,
      "take_home_cost_per_pound": 0.72,
      "net_year_gbp": 24039.6,
      "calculator_url": "/#salary=30000&year=2026%2F27&pension=5&pensionType=salary_sacrifice"
    },
    {
      "salary_gbp": 40000,
      "region": "England, Wales & NI",
      "method": "Net pay",
      "pension_gross_year_gbp": 2000,
      "take_home_cost_year_gbp": 1600,
      "take_home_cost_per_pound": 0.8,
      "net_year_gbp": 30719.6,
      "calculator_url": "/#salary=40000&year=2026%2F27&pension=5&pensionType=net_pay"
    },
    {
      "salary_gbp": 40000,
      "region": "England, Wales & NI",
      "method": "Relief at source",
      "pension_gross_year_gbp": 2000,
      "take_home_cost_year_gbp": 1600,
      "take_home_cost_per_pound": 0.8,
      "net_year_gbp": 30719.6,
      "calculator_url": "/#salary=40000&year=2026%2F27&pension=5&pensionType=relief_at_source"
    },
    {
      "salary_gbp": 40000,
      "region": "England, Wales & NI",
      "method": "Salary sacrifice",
      "pension_gross_year_gbp": 2000,
      "take_home_cost_year_gbp": 1440,
      "take_home_cost_per_pound": 0.72,
      "net_year_gbp": 30879.6,
      "calculator_url": "/#salary=40000&year=2026%2F27&pension=5&pensionType=salary_sacrifice"
    },
    {
      "salary_gbp": 60000,
      "region": "England, Wales & NI",
      "method": "Net pay",
      "pension_gross_year_gbp": 3000,
      "take_home_cost_year_gbp": 1800,
      "take_home_cost_per_pound": 0.6,
      "net_year_gbp": 43557.4,
      "calculator_url": "/#salary=60000&year=2026%2F27&pension=5&pensionType=net_pay"
    },
    {
      "salary_gbp": 60000,
      "region": "England, Wales & NI",
      "method": "Relief at source",
      "pension_gross_year_gbp": 3000,
      "take_home_cost_year_gbp": 2400,
      "take_home_cost_per_pound": 0.8,
      "net_year_gbp": 42957.4,
      "calculator_url": "/#salary=60000&year=2026%2F27&pension=5&pensionType=relief_at_source"
    },
    {
      "salary_gbp": 60000,
      "region": "England, Wales & NI",
      "method": "Salary sacrifice",
      "pension_gross_year_gbp": 3000,
      "take_home_cost_year_gbp": 1740,
      "take_home_cost_per_pound": 0.58,
      "net_year_gbp": 43617.4,
      "calculator_url": "/#salary=60000&year=2026%2F27&pension=5&pensionType=salary_sacrifice"
    },
    {
      "salary_gbp": 100000,
      "region": "England, Wales & NI",
      "method": "Net pay",
      "pension_gross_year_gbp": 5000,
      "take_home_cost_year_gbp": 3000,
      "take_home_cost_per_pound": 0.6,
      "net_year_gbp": 65557.4,
      "calculator_url": "/#salary=100000&year=2026%2F27&pension=5&pensionType=net_pay"
    },
    {
      "salary_gbp": 100000,
      "region": "England, Wales & NI",
      "method": "Relief at source",
      "pension_gross_year_gbp": 5000,
      "take_home_cost_year_gbp": 4000,
      "take_home_cost_per_pound": 0.8,
      "net_year_gbp": 64557.4,
      "calculator_url": "/#salary=100000&year=2026%2F27&pension=5&pensionType=relief_at_source"
    },
    {
      "salary_gbp": 100000,
      "region": "England, Wales & NI",
      "method": "Salary sacrifice",
      "pension_gross_year_gbp": 5000,
      "take_home_cost_year_gbp": 2900,
      "take_home_cost_per_pound": 0.58,
      "net_year_gbp": 65657.4,
      "calculator_url": "/#salary=100000&year=2026%2F27&pension=5&pensionType=salary_sacrifice"
    },
    {
      "salary_gbp": 110000,
      "region": "England, Wales & NI",
      "method": "Net pay",
      "pension_gross_year_gbp": 5500,
      "take_home_cost_year_gbp": 2200,
      "take_home_cost_per_pound": 0.4,
      "net_year_gbp": 70157.4,
      "calculator_url": "/#salary=110000&year=2026%2F27&pension=5&pensionType=net_pay"
    },
    {
      "salary_gbp": 110000,
      "region": "England, Wales & NI",
      "method": "Relief at source",
      "pension_gross_year_gbp": 5500,
      "take_home_cost_year_gbp": 3300,
      "take_home_cost_per_pound": 0.6,
      "net_year_gbp": 69057.4,
      "calculator_url": "/#salary=110000&year=2026%2F27&pension=5&pensionType=relief_at_source"
    },
    {
      "salary_gbp": 110000,
      "region": "England, Wales & NI",
      "method": "Salary sacrifice",
      "pension_gross_year_gbp": 5500,
      "take_home_cost_year_gbp": 2090,
      "take_home_cost_per_pound": 0.38,
      "net_year_gbp": 70267.4,
      "calculator_url": "/#salary=110000&year=2026%2F27&pension=5&pensionType=salary_sacrifice"
    },
    {
      "salary_gbp": 30000,
      "region": "Scotland",
      "method": "Net pay",
      "pension_gross_year_gbp": 1500,
      "take_home_cost_year_gbp": 1195.26,
      "take_home_cost_per_pound": 0.8,
      "net_year_gbp": 23959.27,
      "calculator_url": "/#salary=30000&year=2026%2F27&region=scotland&pension=5&pensionType=net_pay"
    },
    {
      "salary_gbp": 30000,
      "region": "Scotland",
      "method": "Relief at source",
      "pension_gross_year_gbp": 1500,
      "take_home_cost_year_gbp": 1200,
      "take_home_cost_per_pound": 0.8,
      "net_year_gbp": 23954.53,
      "calculator_url": "/#salary=30000&year=2026%2F27&region=scotland&pension=5&pensionType=relief_at_source"
    },
    {
      "salary_gbp": 30000,
      "region": "Scotland",
      "method": "Salary sacrifice",
      "pension_gross_year_gbp": 1500,
      "take_home_cost_year_gbp": 1075.26,
      "take_home_cost_per_pound": 0.72,
      "net_year_gbp": 24079.27,
      "calculator_url": "/#salary=30000&year=2026%2F27&region=scotland&pension=5&pensionType=salary_sacrifice"
    },
    {
      "salary_gbp": 40000,
      "region": "Scotland",
      "method": "Net pay",
      "pension_gross_year_gbp": 2000,
      "take_home_cost_year_gbp": 1580,
      "take_home_cost_per_pound": 0.79,
      "net_year_gbp": 30674.53,
      "calculator_url": "/#salary=40000&year=2026%2F27&region=scotland&pension=5&pensionType=net_pay"
    },
    {
      "salary_gbp": 40000,
      "region": "Scotland",
      "method": "Relief at source",
      "pension_gross_year_gbp": 2000,
      "take_home_cost_year_gbp": 1600,
      "take_home_cost_per_pound": 0.8,
      "net_year_gbp": 30654.53,
      "calculator_url": "/#salary=40000&year=2026%2F27&region=scotland&pension=5&pensionType=relief_at_source"
    },
    {
      "salary_gbp": 40000,
      "region": "Scotland",
      "method": "Salary sacrifice",
      "pension_gross_year_gbp": 2000,
      "take_home_cost_year_gbp": 1420,
      "take_home_cost_per_pound": 0.71,
      "net_year_gbp": 30834.53,
      "calculator_url": "/#salary=40000&year=2026%2F27&region=scotland&pension=5&pensionType=salary_sacrifice"
    },
    {
      "salary_gbp": 60000,
      "region": "Scotland",
      "method": "Net pay",
      "pension_gross_year_gbp": 3000,
      "take_home_cost_year_gbp": 1740,
      "take_home_cost_per_pound": 0.58,
      "net_year_gbp": 41867.35,
      "calculator_url": "/#salary=60000&year=2026%2F27&region=scotland&pension=5&pensionType=net_pay"
    },
    {
      "salary_gbp": 60000,
      "region": "Scotland",
      "method": "Relief at source",
      "pension_gross_year_gbp": 3000,
      "take_home_cost_year_gbp": 2400,
      "take_home_cost_per_pound": 0.8,
      "net_year_gbp": 41207.35,
      "calculator_url": "/#salary=60000&year=2026%2F27&region=scotland&pension=5&pensionType=relief_at_source"
    },
    {
      "salary_gbp": 60000,
      "region": "Scotland",
      "method": "Salary sacrifice",
      "pension_gross_year_gbp": 3000,
      "take_home_cost_year_gbp": 1680,
      "take_home_cost_per_pound": 0.56,
      "net_year_gbp": 41927.35,
      "calculator_url": "/#salary=60000&year=2026%2F27&region=scotland&pension=5&pensionType=salary_sacrifice"
    },
    {
      "salary_gbp": 100000,
      "region": "Scotland",
      "method": "Net pay",
      "pension_gross_year_gbp": 5000,
      "take_home_cost_year_gbp": 2750,
      "take_home_cost_per_pound": 0.55,
      "net_year_gbp": 62507.35,
      "calculator_url": "/#salary=100000&year=2026%2F27&region=scotland&pension=5&pensionType=net_pay"
    },
    {
      "salary_gbp": 100000,
      "region": "Scotland",
      "method": "Relief at source",
      "pension_gross_year_gbp": 5000,
      "take_home_cost_year_gbp": 4000,
      "take_home_cost_per_pound": 0.8,
      "net_year_gbp": 61257.35,
      "calculator_url": "/#salary=100000&year=2026%2F27&region=scotland&pension=5&pensionType=relief_at_source"
    },
    {
      "salary_gbp": 100000,
      "region": "Scotland",
      "method": "Salary sacrifice",
      "pension_gross_year_gbp": 5000,
      "take_home_cost_year_gbp": 2650,
      "take_home_cost_per_pound": 0.53,
      "net_year_gbp": 62607.35,
      "calculator_url": "/#salary=100000&year=2026%2F27&region=scotland&pension=5&pensionType=salary_sacrifice"
    },
    {
      "salary_gbp": 110000,
      "region": "Scotland",
      "method": "Net pay",
      "pension_gross_year_gbp": 5500,
      "take_home_cost_year_gbp": 1787.5,
      "take_home_cost_per_pound": 0.33,
      "net_year_gbp": 66519.85,
      "calculator_url": "/#salary=110000&year=2026%2F27&region=scotland&pension=5&pensionType=net_pay"
    },
    {
      "salary_gbp": 110000,
      "region": "Scotland",
      "method": "Relief at source",
      "pension_gross_year_gbp": 5500,
      "take_home_cost_year_gbp": 3162.5,
      "take_home_cost_per_pound": 0.58,
      "net_year_gbp": 65144.85,
      "calculator_url": "/#salary=110000&year=2026%2F27&region=scotland&pension=5&pensionType=relief_at_source"
    },
    {
      "salary_gbp": 110000,
      "region": "Scotland",
      "method": "Salary sacrifice",
      "pension_gross_year_gbp": 5500,
      "take_home_cost_year_gbp": 1677.5,
      "take_home_cost_per_pound": 0.31,
      "net_year_gbp": 66629.85,
      "calculator_url": "/#salary=110000&year=2026%2F27&region=scotland&pension=5&pensionType=salary_sacrifice"
    }
  ]
}