Gross pay
Your pay before any deductions.
Why it matters
Note that your payslip gross can be lower than your contractual salary if you sacrifice salary for a pension or a benefit, which matters for mortgage applications.
Where you will see it
The top line of your payslip, before anything comes off.
What people get wrong
If it does not match your contract, something is being sacrificed. That is not an error, but it does change what a mortgage lender will assess.
What it looks like in numbers
| Salary | Income tax | National Insurance | Take-home | A month | Effective rate |
|---|---|---|---|---|---|
| £25,000 | £2,486 | £994 | £21,520 | £1,793 | 13.9% |
| £35,000 | £4,486 | £1,794 | £28,720 | £2,393 | 17.9% |
| £50,000 | £7,486 | £2,994 | £39,520 | £3,293 | 21.0% |
| £75,000 | £17,432 | £3,510 | £54,058 | £4,505 | 27.9% |
| £110,000 | £33,432 | £4,210 | £72,358 | £6,030 | 34.2% |
Every figure above is computed from the published 2026/27 rates by the same engine that runs the calculators on this site, so the number in a table and the number in a calculator can never disagree. There is a fuller explanation here.
And the marginal rate, which is usually the point
| Salary | England, Wales, NI | Scotland | With a Plan 2 loan |
|---|---|---|---|
| £25,000 | 28.0% | 28.0% | 28.0% |
| £35,000 | 28.0% | 29.0% | 36.4% |
| £50,000 | 38.2% | 45.6% | 47.8% |
| £60,000 | 42.0% | 44.0% | 51.6% |
| £105,000 | 62.0% | 69.5% | 70.4% |
The same salary, by pay frequency
| Paid | Gross | Income tax | National Insurance | Take-home |
|---|---|---|---|---|
| Yearly | £45,000.00 | £6,486.00 | £2,594.40 | £35,919.60 |
| Monthly | £3,750.00 | £540.50 | £216.16 | £2,993.34 |
| 4-weekly | £3,461.54 | £498.92 | £199.48 | £2,763.13 |
| Fortnightly | £1,730.77 | £249.46 | £99.74 | £1,381.57 |
| Weekly | £865.38 | £124.73 | £49.87 | £690.78 |
Income tax across a full year is the same whichever row you are on. National Insurance is not quite, because it is worked out on each pay period in isolation rather than cumulatively — which is a small effect on steady pay and a larger one on irregular hours.
Related terms
| Term | What it means |
|---|---|
| Net pay | What actually reaches your bank account after income tax, National Insurance, pension and anything else. |
| Taxable pay | Your gross pay less anything that reduces the income tax base, such as a net pay pension contribution or salary sacrifice. |
| Marginal tax rate | The share of your next pound of income that does not reach you. |
| Effective tax rate | Total tax and National Insurance as a share of your gross pay across the year. |
Questions people actually ask
What does gross pay mean?
Your pay before any deductions.
Where does gross pay show up on my payslip?
The top line of your payslip, before anything comes off.
Figures on this page are for the 2026/27 tax year (6 April 2026 to 5 April 2027) and were last checked on 29 August 2026. Every rate we use is listed on the sources page.