Data report
UK Take-Home Pay by Profession 2026/27: Who Keeps What
Net take-home pay computed for 67 UK occupations on their median 2026/27 gross salary. Cross-referenced with the 2026/27 tax engine to show effective rate, marginal rate, and exposure to the HICBC and Personal Allowance tapers.
The headline finding
Across 67 mainstream UK occupations, effective tax rates (Income Tax + National Insurance, before pension) range from 14.1% (NHS Band 2 Healthcare Assistant) to 37.8% (Senior NHS Consultant).
21 of 67 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.
4 professions sit inside the £100,000-£125,140 Personal Allowance taper at median pay, exposing the 62% marginal cliff. 1 professions exceed the £125,140 additional-rate threshold.
UK median full-time salary reference
The UK median full-time salary 2025 was £37,430 (ONS ASHE). For 2026/27 take-home modelling, this baseline gives:
- Gross: £37,430
- Income Tax: £4,972
- National Insurance: £1,989
- Net take-home: £30,469
- Effective rate: 18.6%
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 |
|---|---|---|---|---|
| NHS Band 2 Healthcare Assistant | £25,272 | £21,715 | 14.1% | 28.0% |
| Healthcare Assistant (HCA) | £26,040 | £22,268 | 14.5% | 28.0% |
| Civil Service Administrative Officer (AO) | £26,500 | £22,600 | 14.7% | 28.0% |
| NHS Band 3 Senior HCA | £26,618 | £22,685 | 14.8% | 28.0% |
| Dental Nurse | £28,000 | £23,680 | 15.4% | 28.0% |
| NHS Band 4 Assistant Practitioner | £29,775 | £24,958 | 16.2% | 28.0% |
| Civil Service Executive Officer (EO) | £32,000 | £26,560 | 17.0% | 28.0% |
| Bookkeeper | £32,000 | £26,560 | 17.0% | 28.0% |
| Graduate Teacher (NQT / ECT) | £32,916 | £27,219 | 17.3% | 28.0% |
| Ambulance Technician (Emergency Care Assistant) | £33,226 | £27,442 | 17.4% | 28.0% |
| Junior / Part-Qualified Accountant | £34,000 | £28,000 | 17.6% | 28.0% |
| Junior Software Engineer | £35,000 | £28,720 | 17.9% | 28.0% |
| NHS Band 5 Nurse | £35,558 | £29,121 | 18.1% | 28.0% |
| Firefighter | £36,350 | £29,692 | 18.3% | 28.0% |
| Prison Officer | £36,749 | £29,979 | 18.4% | 28.0% |
| Police Constable | £38,000 | £30,880 | 18.7% | 28.0% |
| Mental Health Nurse (RMN) | £38,058 | £30,921 | 18.8% | 28.0% |
| Army Corporal | £39,590 | £32,024 | 19.1% | 28.0% |
| Junior Doctor (F1) | £41,635 | £33,497 | 19.5% | 28.0% |
| Civil Service Higher Executive Officer (HEO) | £42,000 | £33,760 | 19.6% | 28.0% |
| Paramedic | £43,064 | £34,526 | 19.8% | 28.0% |
| Diagnostic Radiographer | £43,064 | £34,526 | 19.8% | 28.0% |
| Occupational Therapist | £43,064 | £34,526 | 19.8% | 28.0% |
| NHS Band 6 Specialist Nurse | £44,038 | £35,227 | 20.0% | 28.0% |
| Data Analyst | £45,000 | £35,920 | 20.2% | 28.0% |
| Civil Service Senior Executive Officer (SEO) | £47,000 | £37,360 | 20.5% | 28.0% |
| Army Sergeant | £48,474 | £38,421 | 20.7% | 28.0% |
| Experienced Teacher (UPS) | £49,232 | £38,967 | 20.9% | 28.0% |
| Mid-Level Software Engineer | £52,000 | £40,717 | 21.7% | 42.0% |
| Police Sergeant | £52,000 | £40,717 | 21.7% | 42.0% |
| Specialist / Critical Care Paramedic | £52,272 | £40,875 | 21.8% | 42.0% |
| ST1-2 Specialty Trainee Doctor | £52,656 | £41,098 | 22.0% | 42.0% |
| NHS Band 7 Advanced Nurse | £52,951 | £41,269 | 22.1% | 42.0% |
| Junior Solicitor (NQ) | £55,000 | £42,457 | 22.8% | 42.0% |
| Payroll Manager | £55,000 | £42,457 | 22.8% | 42.0% |
| University Lecturer | £55,175 | £42,559 | 22.9% | 42.0% |
| RAF Flight Lieutenant | £56,247 | £43,181 | 23.2% | 42.0% |
| Advanced Nurse Practitioner | £60,479 | £45,635 | 24.5% * | 42.0% |
| Consultant Paramedic (Band 8a) | £60,479 | £45,635 | 24.5% * | 42.0% |
| NHS Band 8a Manager | £61,139 | £46,018 | 24.7% * | 42.0% |
| Logistics Manager / Supply Chain Manager | £62,000 | £46,517 | 25.0% * | 42.0% |
| Police Inspector | £62,500 | £46,807 | 25.1% * | 42.0% |
| Civil Service Grade 7 | £63,000 | £47,097 | 25.2% * | 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% |
| ST3-5 Specialty Trainee Doctor | £65,048 | £48,285 | 25.8% * | 42.0% |
| Chartered Accountant (ACA/ACCA Qualified) | £68,000 | £49,997 | 26.5% * | 42.0% |
| Chartered Tax Adviser (CTA) | £70,000 | £51,157 | 26.9% * | 42.0% |
| NHS Band 8b Directorate Manager | £71,975 | £52,303 | 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% |
| ST6-8 Senior Specialty Trainee | £73,992 | £53,473 | 27.7% * | 42.0% |
| Civil Service Grade 6 | £75,000 | £54,057 | 27.9% * | 42.0% |
| Actuary | £75,000 | £54,057 | 27.9% * | 42.0% |
| Charity Chief Executive | £75,000 | £54,057 | 27.9% * | 42.0% |
| UX Researcher | £75,000 | £54,057 | 27.9% * | 42.0% |
| Prison Governor | £75,000 | £54,057 | 27.9% * | 42.0% |
| Product Manager | £78,000 | £55,797 | 28.5% * | 42.0% |
| Headteacher | £85,000 | £59,857 | 29.6% | 42.0% |
| NHS Band 8c Senior Manager | £85,557 | £60,180 | 29.7% | 42.0% |
| Engineering Manager | £95,000 | £65,657 | 30.9% | 42.0% |
| Sales Engineer (Solutions Consultant) | £95,000 | £65,657 | 30.9% | 42.0% |
| NHS Band 8d Deputy Director | £101,585 | £69,160 | 31.9% ** | 82.0% |
| Senior Solicitor (5+ PQE) | £110,000 | £72,357 | 34.2% ** | 42.0% |
| Account Executive (B2B SaaS Sales) | £110,000 | £72,357 | 34.2% ** | 42.0% |
| NHS Band 9 Director | £121,283 | £76,645 | 36.8% ** | 82.0% |
| Senior NHS Consultant | £127,602 | £79,415 | 37.8% | 47.0% |
* inside £60k-£80k HICBC taper at median pay. ** inside £100k-£125k Personal Allowance taper.
HICBC taper zone: 21 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.
| Profession | Median gross | HICBC (2 children) | Net after HICBC |
|---|---|---|---|
| NHS Band 8a Manager | £61,139 | £133 | £45,885 |
| Deputy Headteacher | £72,000 | £1,403 | £50,914 |
| Senior Software Engineer | £72,000 | £1,403 | £50,914 |
| Civil Service Grade 7 | £63,000 | £351 | £46,746 |
| ST3-5 Specialty Trainee Doctor | £65,048 | £590 | £47,695 |
| ST6-8 Senior Specialty Trainee | £73,992 | £1,636 | £51,837 |
| Chartered Accountant (ACA/ACCA Qualified) | £68,000 | £935 | £49,062 |
| NHS Band 8b Directorate Manager | £71,975 | £1,400 | £50,903 |
| Civil Service Grade 6 | £75,000 | £1,754 | £52,303 |
| Police Inspector | £62,500 | £292 | £46,515 |
| Actuary | £75,000 | £1,754 | £52,303 |
| Independent Financial Adviser | £65,000 | £585 | £47,672 |
| Chartered Tax Adviser (CTA) | £70,000 | £1,169 | £49,988 |
| Advanced Nurse Practitioner | £60,479 | £56 | £45,579 |
| Financial Services Compliance Officer | £65,000 | £585 | £47,672 |
| Charity Chief Executive | £75,000 | £1,754 | £52,303 |
| Product Manager | £78,000 | £2,104 | £53,693 |
| UX Researcher | £75,000 | £1,754 | £52,303 |
| Prison Governor | £75,000 | £1,754 | £52,303 |
| Consultant Paramedic (Band 8a) | £60,479 | £56 | £45,579 |
| Logistics Manager / Supply Chain Manager | £62,000 | £234 | £46,283 |
£100k Personal Allowance taper: 4 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 |
|---|---|---|---|
| Senior Solicitor (5+ PQE) | £110,000 | £5,000 | 42.0% |
| NHS Band 8d Deputy Director | £101,585 | £793 | 82.0% |
| NHS Band 9 Director | £121,283 | £10,642 | 82.0% |
| Account Executive (B2B SaaS Sales) | £110,000 | £5,000 | 42.0% |
Additional-rate (45% IT band): 1 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 |
|---|---|---|---|
| Senior NHS Consultant | £127,602 | £79,415 | 37.8% |
Quotable findings for media use
- Across 67 mainstream UK occupations, effective tax rates (Income Tax + NI on median pay) range from 14.1% to 37.8% for 2026/27.
- 21 of 67 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%.
- 4 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 £37,430 produces net take-home of £30,469 - an effective tax rate of 18.6%.
- 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.