Key findings
- Earners between £100,000 and £125,140 keep the least: £380.00 (38.0%) of an extra £1,000 at £100,000, because of the 60% tax trap.
- The most you keep is £720.00 (72.0%), at salaries such as £15,000, where only basic-rate tax and National Insurance apply.
- With two children and Child Benefit, a rise between £60,000 and £80,000 leaves you £463.13 (46.3%), as the High Income Child Benefit Charge takes back part of the benefit.
- A Plan 2 student loan and a 5% pension cut your take-home from a rise to £590.00 (59.0%) at £35,000, against £720.00 (72.0%) without them; £50.00 of the difference goes into your pension.
- In Scotland you keep less at 25 of the 28 salaries we looked at.
Work out your own
Put in your salary now and after the rise to see exactly what you keep.
Compare two salariesQuestions and answers
Can a pay rise leave me worse off?
No. In every situation we looked at, you take home at least £270.00 of each extra £1,000. Tax bands only tax the slice of pay inside them, so a rise never makes your existing pay taxed more.
Why does the higher rate cost less than I expected?
At £50,270 Income Tax rises from 20% to 40%, but National Insurance falls from 8% to 2% at the same point. So you keep £580.00 (58.0%) of a rise at £60,000, not much less than the £720.00 (72.0%) you keep at £30,000.
Why does what I keep fall at £100,000?
Above £100,000 you lose £1 of Personal Allowance for every £2 you earn, so each extra pound is taxed at an effective 60%. At £110,000 you keep £380.00 (38.0%). Once the allowance has gone, at £125,140, you keep £530.00 (53.0%) again. Read the 60% tax trap.
How does Child Benefit change it?
Above £60,000, you pay back 1% of your Child Benefit for every £200 of income. With two children, a £1,000 rise at £70,000 leaves you £463.13 (46.3%), against £580.00 (58.0%) without Child Benefit.
Is it different in Scotland?
Scotland has six Income Tax rates, so the rate on your next pound changes more often. At £50,000 you keep £543.80 (54.4%) in Scotland and £617.80 (61.8%) in the rest of the UK.
Every salary ranked, least kept first
- £100,000: you keep £380.00 (38.0%) of an extra £1,000
- £105,000: you keep £380.00 (38.0%) of an extra £1,000
- £110,000: you keep £380.00 (38.0%) of an extra £1,000
- £115,000: you keep £380.00 (38.0%) of an extra £1,000
- £120,000: you keep £380.00 (38.0%) of an extra £1,000
- £125,000: you keep £509.00 (50.9%) of an extra £1,000
- £130,000: you keep £530.00 (53.0%) of an extra £1,000
- £135,000: you keep £530.00 (53.0%) of an extra £1,000
- £140,000: you keep £530.00 (53.0%) of an extra £1,000
- £145,000: you keep £530.00 (53.0%) of an extra £1,000
The ten salaries where you keep the least, in England, Wales and Northern Ireland. The full results are below.
Full results: what you keep from an extra £1,000
| Salary | England, Wales, NI | Scotland | Plan 2 loan, 5% pension | Two children, Child Benefit |
|---|---|---|---|---|
| £15,000 | £720.00 | £730.00 | £680.00 | £720.00 |
| £20,000 | £720.00 | £720.00 | £680.00 | £720.00 |
| £25,000 | £720.00 | £720.00 | £680.00 | £720.00 |
| £30,000 | £720.00 | £710.00 | £590.00 | £720.00 |
| £35,000 | £720.00 | £710.00 | £590.00 | £720.00 |
| £40,000 | £720.00 | £710.00 | £590.00 | £720.00 |
| £45,000 | £720.00 | £500.00 | £590.00 | £720.00 |
| £50,000 | £617.80 | £543.80 | £633.80 | £617.80 |
| £55,000 | £580.00 | £560.00 | £460.00 | £580.00 |
| £60,000 | £580.00 | £560.00 | £460.00 | £463.13 |
| £65,000 | £580.00 | £560.00 | £460.00 | £463.13 |
| £70,000 | £580.00 | £560.00 | £460.00 | £463.13 |
| £75,000 | £580.00 | £530.00 | £460.00 | £463.13 |
| £80,000 | £580.00 | £530.00 | £460.00 | £580.00 |
| £85,000 | £580.00 | £530.00 | £460.00 | £580.00 |
| £90,000 | £580.00 | £530.00 | £460.00 | £580.00 |
| £95,000 | £580.00 | £530.00 | £460.00 | £580.00 |
| £100,000 | £380.00 | £305.00 | £460.00 | £380.00 |
| £105,000 | £380.00 | £305.00 | £320.00 | £380.00 |
| £110,000 | £380.00 | £305.00 | £270.00 | £380.00 |
| £115,000 | £380.00 | £305.00 | £270.00 | £380.00 |
| £120,000 | £380.00 | £305.00 | £270.00 | £380.00 |
| £125,000 | £509.00 | £472.70 | £270.00 | £509.00 |
| £130,000 | £530.00 | £500.00 | £270.00 | £530.00 |
| £135,000 | £530.00 | £500.00 | £412.50 | £530.00 |
| £140,000 | £530.00 | £500.00 | £412.50 | £530.00 |
| £145,000 | £530.00 | £500.00 | £412.50 | £530.00 |
| £150,000 | £530.00 | £500.00 | £412.50 | £530.00 |
Methodology
For each salary from £15,000 to £150,000 in steps of £5,000, we worked out yearly take-home pay before and after a £1,000 rise, using the same calculation as our take-home pay calculator and 2026/27 rates. The difference is what you keep.
Everyone has the standard tax code and pays employee National Insurance (category A). The "Plan 2 loan, 5% pension" column adds a Plan 2 student loan and a 5% pension through a net pay arrangement. The Child Benefit column assumes you are the higher earner in a household with two children claiming Child Benefit; take-home there is after the High Income Child Benefit Charge. Rises are worked out over a full tax year; a rise part-way through the year is taxed the same way on the months it applies to.
Bottom line
A pay rise always leaves you better off, but how much depends on where it lands. Between £100,000 and £125,140, and when you claim Child Benefit above £60,000, paying part of the rise into a pension can keep far more of it.
Tips
- Look at your next pound, not your average tax rate, when you weigh up a pay rise, overtime or a bonus.
- If a rise pushes you over £100,000 or the Child Benefit charge threshold, ask your employer whether you can sacrifice part of it into your pension.
- Check your tax code after a rise: a code that does not reflect it can mean a bill later.
This guide explains the rules; it is not personal financial advice.