Take-home pay
- Gross pay is basic pay for your band and pay point, pro-rated for part-time hours, plus the High Cost Area Supplement (England only) and any unsocial hours payments you enter.
- NHS Pension is a percentage of gross pay set by your pay tier. It is taken before income tax (a net pay arrangement) but not before National Insurance.
- Income tax uses the 2026/27 bands, with the personal allowance tapering above £100,000. Scotland uses the Scottish bands.
- National Insurance is calculated monthly at 8% between the primary threshold and the upper earnings limit and 2% above it.
- Student loan is 9% (6% for Postgraduate) of monthly pay above the plan threshold, rounded down to the pound.
- Take-home pay is gross pay less the four deductions.
Maternity and sick pay
Maternity pay follows the NHS occupational scheme (8 weeks full pay, 18 weeks half pay plus Statutory Maternity Pay, then SMP only) combined with the statutory rules. Sick pay uses the NHS scale by length of service and adds Statutory Sick Pay, which counts towards full pay and is added to half pay up to normal pay. Amounts are shown before tax.
Assumptions
- Tax code 1257L, one job, no other income, no benefits in kind.
- High Cost Area Supplement and unsocial hours payments are treated as taxable, subject to National Insurance and pensionable. This is our understanding and should be confirmed with your payroll team.
- Pension tier is set from your actual annual pensionable pay, using the England tiers.
- Pay is split into twelve equal monthly payments.
What is not covered yet
- Wales and Northern Ireland pay scales.
- Scottish pension contribution bandings (England tiers are used as an estimate and labelled).
- Overtime, salary sacrifice and tax codes other than 1257L.
- Occupational sick pay: the current Section 14 table could not be read in full, so the scale matches the handbook's first-year wording and several NHS trust policies. Half pay plus SSP, capped at full pay, is assumed.
- Occupational maternity pay: England handbook wording was not available, so the Scottish guide is used.
Sources and verified dates
| Rule | Source | Verified |
|---|---|---|
| England pay scales and HCAS | www.nhsemployers.org/articles/pay-scales-202627Entry / intermediate / top points. Band 1 is closed to new entrants and omitted. | 1 November 2026 |
| Scotland pay scales | www.gov.scot/publications/nhs-staff-pay/Circular PCS(AFC)2026/1. Published hourly rates imply a 36-hour full-time week. | 1 November 2026 |
| Full-time hours | England:Scottish 36-hour week not stated on gov.scot page; confirm against circular text. | 1 November 2026 |
| High Cost Area Supplement | www.nhsemployers.org/articles/pay-scales-202627 | 1 November 2026 |
| Unsocial hours payments | www.nhsemployers.org/articles/unsocial-hours-paymentsCalculated on basic pay; excludes HCAS and short-term premiums. | 1 November 2026 |
| NHS Pension member contribution tiers | www.nhsemployers.org/publications/nhs-pension-scheme-member-contributionsRate applies to the whole pensionable pay once in a tier. Scottish bandings are published separately and NOT yet verified. | 1 November 2026 |
| Income tax bands | www.gov.uk/income-tax-ratesEngland column also applies to Wales and Northern Ireland. | 1 November 2026 |
| National Insurance (category A) | www.gov.uk/national-insurance-rates-letters | 1 November 2026 |
| Student loan thresholds | www.gov.uk/repaying-your-student-loan/what-you-payGOV.UK page did not state the tax year; recheck each April. | 1 November 2026 |
| Statutory Maternity Pay | www.gov.uk/employers-maternity-pay-leave/payGOV.UK page did not state the effective date of £194.32; other sources say 6 April 2026. Lower earnings limit taken from the 2026/27 NI lower limit (£129). | 1 November 2026 |
| NHS occupational maternity pay | workforce.nhs.scot/supporting-documents/guide/maternity-policy-guide-for-employees/Source is the NHS Scotland employee guide; the structure follows national AfC terms. England handbook wording (paras 15.61-15.65) not retrieved. | 1 November 2026 |
| Statutory Sick Pay | www.gov.uk/statutory-sick-payGOV.UK page gave £123.25 without a stated effective date; Acas confirms day-one SSP and the 80% rule from 6 April 2026 but not the amount. | 1 November 2026 |
| NHS sick pay scale | nhsemployers.org/pay-pensions-and-reward/agenda-for-change/nhs-terms-and-conditions-of-service-handbook/sickness-absence-section-14aenglandFirst-year tier quoted in the official handbook (version 46, England). Remaining tiers match several NHS trust policies but the current Section 14 table could not be read; confirm before launch. Half pay in the first year applies only after 4 months' service. | 1 November 2026 |
Testing and corrections
Every rule is covered by automated tests whose expected values are worked out by hand from the official rates. When a rate changes we update the data, re-run the tests and record it in the change log. To report a mistake, see contact.