# Sumwisely

> Free UK pay calculators for the 2026/27 tax year: take-home pay, pro-rata salary, holiday entitlement and a combined part-time job offer calculator. Every rate is from HMRC, gov.uk, gov.scot or The Pensions Regulator. Rules last checked 2026-10-05.

## Key 2026/27 figures
- Personal allowance £12,570, tapered £1 per £2 over £100,000.
- England/Wales/NI income tax: 20% on the first £37,700 of taxable income, 40% to £125,140, 45% above.
- Scotland: 19%, 20%, 21%, 42%, 45%, 48% bands.
- Employee NI: 8% between £12,570 and £50,270, 2% above.
- Student loan thresholds: Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000 (9%); postgraduate £21,000 (6%).
- Holiday: 5.6 weeks, capped at 28 days; irregular-hours workers accrue 12.07% of hours worked.
- National Living Wage from 1 April 2026: £12.71 an hour (21+).

## Pages
- [Take-home pay calculator](https://sumwisely.com/take-home-pay-calculator/): Salary after income tax, National Insurance, student loan and pension.
- [Pro-rata salary calculator](https://sumwisely.com/pro-rata-salary-calculator/): What a full-time salary is worth for your hours or days.
- [Holiday entitlement calculator](https://sumwisely.com/holiday-entitlement-calculator/): Statutory annual leave for full-time, part-time and part-year work.
- [Part-time job offer calculator](https://sumwisely.com/part-time-job-calculator/): Pro-rata pay, take-home and holiday for a part-time offer, in one result.
- [How we calculate](https://sumwisely.com/how-we-calculate/): every rate with its official source, test coverage and limits.