Profession · 2026/27
Junior / Part-Qualified Accountant Salary UK 2026/27
Junior accountants span AAT-trained finance assistants to ACA Year 3 trainees. Pay varies £28–42k depending on qualification stage and whether studying (with paid exam time and fees).
Typical pay & take-home
- Median gross
- £34,000
- Typical range
- £28,000–£42,000
- Take-home at median
- £28,000
England, no pension applied — use the salary calculator for your scheme.
At the median for this profession, you earn 9% below the UK full-time median (£37,430), placing you in the bottom 41% of UK earners.
What influences junior / part-qualified accountant pay
Big 4 trainees at Y1 earn £28–32k with full study package. By Y3 (pre-qualification) this rises to £38–45k. Regional firms pay 10-20% less at trainee level but often have lower cost-of-living regions.
Industry-route juniors (Finance Assistant → Management Accountant) earn slightly less at Y0-1 but catch up quickly. AAT-qualified Accounts Assistant roles at regional firms and SMEs pay £28-38k.
Study support is a non-cash benefit — exam fees, textbooks, paid study leave (typically 3-5 days per exam). A full ACA package is worth £8-15k over the 3-year training. Technically taxable as a benefit in kind, but usually part of the total comp package without direct tax consequences.
Career progression
- Y1 Trainee: £26-32k + study support.
- Y2 Trainee: £30-38k.
- Y3 / Final year: £36-45k.
- NQ: £45-65k Big 4 London, £40-55k regional.
- 3-5 yrs PQ Manager: £65-85k.
Frequently asked questions
- Do exam-fees paid by employer count as taxable income?
- Normally no - training in a job-related qualification is exempt from Benefit in Kind tax. Exam fees, tuition and professional subscriptions paid directly by the employer for your current/future role are tax-free.
- What is a realistic take-home for a Y2 trainee at £34,000?
- Approximately £26,000-£26,500 per year after 5% workplace pension, Income Tax and NI. Our salary calculator at £34,000 with your pension % gives exact figures.