UK Take-Home Pay by Profession 2026/27: Who Keeps What
Net take-home pay for 48 UK occupations in 2026/27, ranked by effective tax rate and gross-to-net ratio. Highlights professions hit hardest by HICBC, £100k taper and Scottish bands.
The headline finding
Across 159 mainstream UK occupations, effective tax rates (Income Tax + National Insurance, before pension) range from 11.4% (Teaching Assistant (TA)) to 40.4% (Circuit Judge).
22 of 159 professions sit inside the £60,000-£80,000 HICBC taper zone at their median pay - meaning any parent in these roles claiming Child Benefit faces marginal effective rates exceeding 50% even before pension contributions.
8 professions sit inside the £100,000-£125,140 Personal Allowance taper at median pay, exposing the 62% marginal cliff. 4 professions exceed the £125,140 additional-rate threshold.
UK median full-time salary reference
The UK median full-time salary 2025 was £39,039 (ONS ASHE). For 2026/27 take-home modelling, this baseline gives:
- Gross: £39,039
- Income Tax: £5,294
- National Insurance: £2,118
- Net take-home: £31,628
- Effective rate: 19.0%
Take-home league table: all 48 professions
Sorted by gross median salary. Effective rate combines Income Tax + Class 1 NI (no pension contribution, no student loan, England rates).
| Profession | Gross | Net | Effective | Marginal |
|---|---|---|---|---|
| Teaching Assistant (TA) | £21,239 | £18,812 | 11.4% | 28.0% |
| Early Years Practitioner (Nursery) | £23,717 | £20,596 | 13.2% | 28.0% |
| Cleaner | £24,130 | £20,893 | 13.4% | 28.0% |
| Receptionist | £24,678 | £21,288 | 13.7% | 28.0% |
| Care Worker | £24,784 | £21,364 | 13.8% | 28.0% |
| NHS Band 2 Healthcare Assistant | £25,272 | £21,715 | 14.1% | 28.0% |
| Healthcare Assistant (HCA) | £26,374 | £22,509 | 14.7% | 28.0% |
| NHS Band 3 Senior HCA | £26,618 | £22,685 | 14.8% | 28.0% |
| Customer Service Advisor | £27,035 | £22,985 | 15.0% | 28.0% |
| Warehouse Operative | £27,832 | £23,559 | 15.4% | 28.0% |
| Refuse Collector (Loader / Driver) | £27,857 | £23,577 | 15.4% | 28.0% |
| Dental Nurse | £28,000 | £23,680 | 15.4% | 28.0% |
| Delivery Driver (Amazon / DPD / Courier) | £28,000 | £23,680 | 15.4% | 28.0% |
| Civil Service Administrative Officer (AO) | £28,020 | £23,694 | 15.4% | 28.0% |
| Office Administrator / Admin Assistant | £28,294 | £23,891 | 15.6% | 28.0% |
| Caretaker (School / Council) | £28,950 | £24,364 | 15.8% | 28.0% |
| NHS Band 4 Assistant Practitioner | £29,775 | £24,958 | 16.2% | 28.0% |
| Ambulance Technician | £29,775 | £24,958 | 16.2% | 28.0% |
| Personal Trainer | £29,864 | £25,022 | 16.2% | 28.0% |
| Graphic Designer | £30,453 | £25,446 | 16.4% | 28.0% |
| Estate Agent | £30,648 | £25,586 | 16.5% | 28.0% |
| Local Government Officer | £30,886 | £25,758 | 16.6% | 28.0% |
| Chef | £30,960 | £25,811 | 16.6% | 28.0% |
| Pharmacy Technician | £31,044 | £25,871 | 16.7% | 28.0% |
| Payroll Manager | £31,560 | £26,243 | 16.8% | 28.0% |
| Bookkeeper | £32,000 | £26,560 | 17.0% | 28.0% |
| Bus Driver | £32,000 | £26,560 | 17.0% | 28.0% |
| Civil Service Executive Officer (EO) | £32,140 | £26,660 | 17.0% | 28.0% |
| Bricklayer | £32,480 | £26,905 | 17.2% | 28.0% |
| Youth and Community Worker | £32,654 | £27,030 | 17.2% | 28.0% |
| Carpenter / Joiner | £33,797 | £27,853 | 17.6% | 28.0% |
| Army Private (OR-2) | £33,823 | £27,872 | 17.6% | 28.0% |
| Royal Navy Able Rating (OR-2) | £33,823 | £27,872 | 17.6% | 28.0% |
| Security Guard | £33,832 | £27,879 | 17.6% | 28.0% |
| Graduate Teacher (NQT / ECT) | £34,069 | £28,049 | 17.7% | 28.0% |
| Private Tutor | £34,396 | £28,285 | 17.8% | 28.0% |
| Journalist | £34,500 | £28,360 | 17.8% | 28.0% |
| Mental Health Nurse (RMN) | £34,592 | £28,426 | 17.8% | 28.0% |
| Operating Department Practitioner (ODP) | £34,592 | £28,426 | 17.8% | 28.0% |
| Housing Officer | £34,688 | £28,495 | 17.9% | 28.0% |
| Plumber | £35,000 | £28,720 | 17.9% | 28.0% |
| Recruitment Consultant | £35,000 | £28,720 | 17.9% | 28.0% |
| Nutritionist / Dietitian | £35,000 | £28,720 | 17.9% | 28.0% |
| Police Constable | £35,106 | £28,796 | 18.0% | 28.0% |
| NHS Band 5 Nurse | £35,558 | £29,121 | 18.1% | 28.0% |
| Planning Officer | £36,457 | £29,769 | 18.3% | 28.0% |
| Prison Officer | £36,816 | £30,027 | 18.4% | 28.0% |
| Army Lance Corporal (OR-3) | £36,892 | £30,082 | 18.5% | 28.0% |
| HGV Driver | £37,000 | £30,160 | 18.5% | 28.0% |
| Electrician | £37,000 | £30,160 | 18.5% | 28.0% |
| Sales Engineer (Solutions Consultant) | £37,924 | £30,825 | 18.7% | 28.0% |
| Librarian | £38,068 | £30,929 | 18.8% | 28.0% |
| Prison Custodial Manager (Band 5) | £38,305 | £31,099 | 18.8% | 28.0% |
| Retail Manager (Store / Branch) | £38,447 | £31,201 | 18.8% | 28.0% |
| Junior / Part-Qualified Accountant | £38,696 | £31,381 | 18.9% | 28.0% |
| Dental Hygienist | £39,043 | £31,631 | 19.0% | 28.0% |
| Dental Therapist | £39,959 | £32,290 | 19.2% | 28.0% |
| Paraplanner | £40,000 | £32,320 | 19.2% | 28.0% |
| Firefighter | £40,358 | £32,577 | 19.3% | 28.0% |
| UX Researcher | £41,128 | £33,132 | 19.4% | 28.0% |
| Junior Doctor (F1) | £41,226 | £33,202 | 19.5% | 28.0% |
| Prison Supervising Officer (Band 4) | £41,328 | £33,276 | 19.5% | 28.0% |
| Environmental Health Officer | £41,725 | £33,562 | 19.6% | 28.0% |
| Marketing Manager | £42,000 | £33,760 | 19.6% | 28.0% |
| Paramedic | £42,170 | £33,882 | 19.7% | 28.0% |
| Diagnostic Radiographer | £42,170 | £33,882 | 19.7% | 28.0% |
| Occupational Therapist | £42,170 | £33,882 | 19.7% | 28.0% |
| Physiotherapist (NHS Band 6) | £42,170 | £33,882 | 19.7% | 28.0% |
| Midwife (NHS Band 6) | £42,170 | £33,882 | 19.7% | 28.0% |
| Junior Software Engineer | £42,289 | £33,968 | 19.7% | 28.0% |
| Army Corporal | £42,660 | £34,235 | 19.7% | 28.0% |
| Social Worker (Local Authority) | £43,000 | £34,480 | 19.8% | 28.0% |
| Electrical Engineer | £43,326 | £34,714 | 19.9% | 28.0% |
| Mortgage Broker | £43,613 | £34,921 | 19.9% | 28.0% |
| Civil Service Higher Executive Officer (HEO) | £43,930 | £35,149 | 20.0% | 28.0% |
| Civil Service Senior Executive Officer (SEO) | £43,930 | £35,149 | 20.0% | 28.0% |
| NHS Band 6 Specialist Nurse | £44,038 | £35,227 | 20.0% | 28.0% |
| Dietitian | £44,038 | £35,227 | 20.0% | 28.0% |
| Podiatrist | £44,038 | £35,227 | 20.0% | 28.0% |
| Army Lieutenant (OF-1) | £44,415 | £35,498 | 20.1% | 28.0% |
| Fire Crew Manager | £44,742 | £35,734 | 20.1% | 28.0% |
| Data Analyst | £45,000 | £35,920 | 20.2% | 28.0% |
| HR Manager (CIPD) | £45,000 | £35,920 | 20.2% | 28.0% |
| Logistics Manager / Supply Chain Manager | £46,143 | £36,743 | 20.4% | 28.0% |
| Fire Watch Manager | £46,980 | £37,345 | 20.5% | 28.0% |
| Junior Doctor (F2) | £47,610 | £37,799 | 20.6% | 28.0% |
| Mechanical Engineer (IMechE / CEng) | £48,000 | £38,080 | 20.7% | 28.0% |
| Army Sergeant | £48,243 | £38,255 | 20.7% | 28.0% |
| Chartered Surveyor (MRICS) | £49,193 | £38,939 | 20.8% | 28.0% |
| Optometrist (Specsavers / NHS) | £49,565 | £39,206 | 20.9% | 28.0% |
| Chartered Tax Adviser (CTA) | £49,850 | £39,412 | 20.9% | 28.0% |
| Quantity Surveyor | £50,000 | £39,520 | 21.0% | 28.0% |
| Financial Analyst | £50,330 | £39,749 | 21.0% | 42.0% |
| Experienced Teacher (UPS) | £50,956 | £40,112 | 21.3% | 42.0% |
| Pharmacist (NHS Band 7 / Community) | £51,260 | £40,288 | 21.4% | 42.0% |
| Specialist / Critical Care Paramedic | £51,932 | £40,678 | 21.7% | 42.0% |
| Clinical Psychologist (NHS Band 7 / 8a) | £51,932 | £40,678 | 21.7% | 42.0% |
| Mid-Level Software Engineer | £52,000 | £40,717 | 21.7% | 42.0% |
| Architect (ARB/RIBA registered) | £52,000 | £40,717 | 21.7% | 42.0% |
| Business Analyst | £52,000 | £40,717 | 21.7% | 42.0% |
| Project Manager (APM / ChPP) | £52,500 | £41,007 | 21.9% | 42.0% |
| NHS Band 7 Advanced Nurse | £52,951 | £41,269 | 22.1% | 42.0% |
| Management Consultant | £53,295 | £41,469 | 22.2% | 42.0% |
| Actuary | £53,342 | £41,496 | 22.2% | 42.0% |
| Police Sergeant | £54,660 | £42,260 | 22.7% | 42.0% |
| Army Staff Sergeant (OR-7) | £54,845 | £42,368 | 22.8% | 42.0% |
| Junior Solicitor (NQ) | £55,000 | £42,457 | 22.8% | 42.0% |
| Civil Engineer (ICE / IStructE) | £55,000 | £42,457 | 22.8% | 42.0% |
| University Lecturer | £55,175 | £42,559 | 22.9% | 42.0% |
| ST1-2 Specialty Trainee Doctor | £55,355 | £42,663 | 22.9% | 42.0% |
| Engineering Manager | £56,438 | £43,291 | 23.3% | 42.0% |
| Web Developer | £56,914 | £43,568 | 23.5% | 42.0% |
| Account Executive (B2B SaaS Sales) | £57,625 | £43,980 | 23.7% | 42.0% |
| Veterinary Surgeon (MRCVS) | £58,277 | £44,358 | 23.9% | 42.0% |
| RAF Flight Lieutenant | £59,784 | £45,232 | 24.3% | 42.0% |
| Product Manager | £59,834 | £45,261 | 24.4% | 42.0% |
| Consultant Paramedic (Band 8a) | £60,417 | £45,599 | 24.5% * | 42.0% |
| NHS Band 8a Manager | £61,139 | £46,018 | 24.7% * | 42.0% |
| Advanced Nurse Practitioner | £61,139 | £46,018 | 24.7% * | 42.0% |
| Independent Financial Adviser | £65,000 | £48,257 | 25.8% * | 42.0% |
| Financial Services Compliance Officer | £65,000 | £48,257 | 25.8% * | 42.0% |
| Police Inspector | £65,505 | £48,550 | 25.9% * | 42.0% |
| Army Warrant Officer Class 1 (OR-9) | £65,802 | £48,723 | 26.0% * | 42.0% |
| Civil Service Grade 7 | £65,830 | £48,739 | 26.0% * | 42.0% |
| Civil Service Grade 6 | £65,830 | £48,739 | 26.0% * | 42.0% |
| ST3-5 Specialty Trainee Doctor | £67,998 | £49,996 | 26.5% * | 42.0% |
| Chartered Accountant (ACA/ACCA Qualified) | £68,000 | £49,997 | 26.5% * | 42.0% |
| NHS Band 8b Directorate Manager | £70,896 | £51,677 | 27.1% * | 42.0% |
| Police Chief Inspector | £71,715 | £52,152 | 27.3% * | 42.0% |
| Deputy Headteacher | £72,000 | £52,317 | 27.3% * | 42.0% |
| Senior Software Engineer | £72,000 | £52,317 | 27.3% * | 42.0% |
| Charity Chief Executive | £75,264 | £54,211 | 28.0% * | 42.0% |
| Army Major (OF-3) | £75,292 | £54,227 | 28.0% * | 42.0% |
| RAF Squadron Leader (OF-3) | £75,292 | £54,227 | 28.0% * | 42.0% |
| Train Driver | £76,327 | £54,827 | 28.2% * | 42.0% |
| ST6-8 Senior Specialty Trainee | £77,348 | £55,419 | 28.4% * | 42.0% |
| Senior Solicitor (5+ PQE) | £77,509 | £55,513 | 28.4% * | 42.0% |
| Dentist (NHS Associate / Private GDP) | £78,200 | £55,913 | 28.5% * | 42.0% |
| Prison Deputy Governor (Band 9) | £80,864 | £57,459 | 28.9% | 42.0% |
| Specialty Doctor (SAS) | £81,804 | £58,004 | 29.1% | 42.0% |
| NHS Band 8c Senior Manager | £84,346 | £59,478 | 29.5% | 42.0% |
| Headteacher | £85,000 | £59,857 | 29.6% | 42.0% |
| Police Superintendent | £88,449 | £61,858 | 30.1% | 42.0% |
| Prison Governor | £89,472 | £62,451 | 30.2% | 42.0% |
| Airline Pilot (Commercial) | £95,000 | £65,657 | 30.9% | 42.0% |
| Salaried GP (General Practitioner) | £98,729 | £67,820 | 31.3% | 42.0% |
| Locum GP | £98,729 | £67,820 | 31.3% | 42.0% |
| NHS Band 8d Deputy Director | £100,140 | £68,611 | 31.5% ** | 42.0% |
| Army Lieutenant Colonel (OF-4) | £103,328 | £69,822 | 32.4% ** | 42.0% |
| Police Chief Superintendent | £107,226 | £71,303 | 33.5% ** | 42.0% |
| Specialist Grade Doctor (SAS) | £108,484 | £71,781 | 33.8% ** | 42.0% |
| NHS Band 9 Director | £119,583 | £75,999 | 36.4% ** | 82.0% |
| General Practitioner (GP) | £120,200 | £76,233 | 36.6% ** | 42.0% |
| Army Colonel (OF-5) | £121,577 | £76,757 | 36.9% ** | 82.0% |
| Senior NHS Consultant | £123,672 | £77,553 | 37.3% ** | 42.0% |
| Army Brigadier (OF-6) | £140,640 | £86,326 | 38.6% | 47.0% |
| District Judge | £144,350 | £88,292 | 38.8% | 47.0% |
| Employment Judge | £144,350 | £88,292 | 38.8% | 47.0% |
| Circuit Judge | £179,939 | £107,154 | 40.4% | 47.0% |
* inside £60k-£80k HICBC taper at median pay. ** inside £100k-£125k Personal Allowance taper.
HICBC taper zone: 22 professions exposed
Any parent in one of these roles claiming Child Benefit pays the High Income Child Benefit Charge. Family with 2 children loses up to £2,338 of Child Benefit on a taper between £60,000 and £80,000 adjusted net income.
£100k Personal Allowance taper: 8 professions exposed
Professionals in this zone face a 62% effective marginal rate (40% Income Tax + 2% NI + 20% Personal Allowance withdrawal). Every pound of pay rise loses 62p before student loan or HICBC. Pension sacrifice to drop adjusted net income below £100,000 is the standard mitigation.
| Profession | Median gross | PA lost | Marginal |
|---|---|---|---|
| Specialist Grade Doctor (SAS) | £108,484 | £4,242 | 42.0% |
| Senior NHS Consultant | £123,672 | £11,836 | 42.0% |
| NHS Band 8d Deputy Director | £100,140 | £70 | 42.0% |
| NHS Band 9 Director | £119,583 | £9,792 | 82.0% |
| Police Chief Superintendent | £107,226 | £3,613 | 42.0% |
| Army Lieutenant Colonel (OF-4) | £103,328 | £1,664 | 42.0% |
| Army Colonel (OF-5) | £121,577 | £10,789 | 82.0% |
| General Practitioner (GP) | £120,200 | £10,100 | 42.0% |
Additional-rate (45% IT band): 4 professions
Professionals at the median pay above £125,140 sit in the 45% additional-rate band. The Personal Allowance is fully tapered to zero, so the headline marginal rate is 47% (45% IT + 2% NI) - paradoxically lower than the £100k-£125k zone.
| Profession | Median gross | Net | Effective |
|---|---|---|---|
| Army Brigadier (OF-6) | £140,640 | £86,326 | 38.6% |
| District Judge | £144,350 | £88,292 | 38.8% |
| Circuit Judge | £179,939 | £107,154 | 40.4% |
| Employment Judge | £144,350 | £88,292 | 38.8% |
Quotable findings for media use
- Across 159 mainstream UK occupations, effective tax rates (Income Tax + NI on median pay) range from 11.4% to 40.4% for 2026/27.
- 22 of 159 surveyed UK professions sit inside the £60k-£80k HICBC taper at median pay. Parents in these roles claiming Child Benefit face combined effective rates exceeding 50%.
- 8 professions sit inside the £100k-£125k Personal Allowance taper at median pay - the most punitive marginal-rate zone in UK tax (62% effective on each next pound).
- The UK median full-time salary £39,039 produces net take-home of £31,628 - an effective tax rate of 19.0%.
- NHS Band 8a manager median (£61,139) crosses the HICBC threshold, exposing NHS senior managers with children to material Child Benefit clawback - typically £580-£1,300 annually for a 2-child family.
- Senior software engineer median (£72,000) sits inside the £100k-£125k PA taper for many UK tech-hub markets - making pension sacrifice the dominant rational compensation choice over cash pay rises in this band.
Methodology
Salary data drawn from src/data/professions.ts in the salarytax.uk repository, an ASHE-grounded curated dataset of 48 UK professions with median, min and max salary points. Tax calculation runs each profession's median through the 2026/27 ruleset at src/data/tax/uk-2026-27.ts with default assumptions:
- Region: England (Welsh / NI rates identical for 2026/27; Scottish rates would diverge above £43,663)
- No workplace pension contribution
- No student loan
- Full Personal Allowance unless tapered by the £100k mechanism
- Class 1 National Insurance (employee) at 8% PT-UEL and 2% UEL+
Marginal rate computed as 1 - (takeHome(gross + £1) - takeHome(gross)). HICBC charge calculated using HMRC 2026/27 Child Benefit rates (£27.05/wk first child + £17.90/wk subsequent, 52 weeks/year = £2,338 for 2 children).
Full data provenance + every gov.uk source at salarytax.uk/methodology. Source profession dataset at salarytax.uk/professions.
About this report
Original data report produced by salarytax.uk and republishable in part or whole with attribution to salarytax.uk. Companion reports:
Press contact and full quotable assertions at salarytax.uk/press.