Question 1

What is the difference between gross and net salary?

Accepted Answer

Gross salary is what your employer pays before any deductions. Net salary (take-home pay) is what lands in your bank account after income tax, National Insurance, pension contributions, and any student loan repayments are removed. The gap between the two grows significantly once you earn above £50,270, where the combined marginal tax rate hits 42%.

Question 2

How do I calculate gross salary from net?

Accepted Answer

You cannot simply reverse a percentage because income tax and NI are calculated on bands  -  adding 20% back to your net pay does not give you the gross. The correct method is to work backwards through each deduction band. This calculator does that automatically using a binary search against the 2026/27 tax rates.

Question 3

Why is my required gross salary much higher than my take-home?

Accepted Answer

Once you earn above £50,270, the combined marginal rate of income tax (40%) and National Insurance (2%) is 42%  -  so every additional £1 of gross only adds 58p take-home. If you are also repaying a student loan, the effective marginal rate can reach 51% or higher.

Question 4

Does this calculator work for Scottish taxpayers?

Accepted Answer

Scottish taxpayers pay different income tax rates set by the Scottish Parliament — there are six bands compared to three in the rest of the UK, with rates ranging from 19% (Starter) up to 48% (Top rate). Select "Scotland" in the calculator to apply the correct Scottish bands for 2026/27.

Question 5

Does this include employer National Insurance?

Accepted Answer

No  -  this calculator shows only employee-side deductions (income tax, employee NI, pension, student loan). Employer NI is an additional cost to your employer on top of your gross salary, not deducted from your pay. From April 2025, employers pay 15% NI on earnings above £5,000.

Question 6

How do pension contributions affect my required gross?

Accepted Answer

Pension contributions reduce your taxable income, so a higher gross is needed to hit the same net take-home when contributing to a pension. However, the tax relief on contributions means your effective cost is less than the headline percentage  -  a basic rate taxpayer only "loses" 80p of take-home for every £1 contributed.

Question 7

How does salary sacrifice affect the calculation?

Accepted Answer

Salary sacrifice arrangements (such as pension, cycle to work, or childcare vouchers) reduce your gross pay before tax, which means less income tax and NI is deducted. If you have salary sacrifice deductions, enter your post-sacrifice gross salary rather than your headline salary to get accurate results.

Question 8

Can I use this to negotiate a salary?

Accepted Answer

Yes — this is one of the most practical uses. If you know the net pay you need (to cover rent, bills, and savings), use this calculator to find the gross figure to put forward in salary negotiations. It also helps when comparing job offers with different pension contribution rates or student loan plans.

Net-to-Gross Salary Calculator UK