UK Take-Home Pay by Profession 2026/27: Who Keeps What
Net take-home pay for 159 UK occupations in 2026/27, with effective and marginal tax rates, and the HICBC and £100k taper tested on adjusted net income.
The headline finding
Each profession's headline salary is the ONS ASHE 2025 full-time median unless the table says otherwise: for roles paid on a published scale it is a labelled pay point, and for a handful it is a published average. Across 159 UK occupations, effective tax rates (Income Tax + National Insurance) on those headlines range from 10.3% (Teaching Assistant (TA)) to 40.4% (Circuit Judge).
20 of 159 headlines sit inside the £60,000-£80,000 HICBC taper zone once any default occupational pension is taken off - the charge is tested on adjusted net income, not gross - so a parent on that pay claiming Child Benefit pays some of it back.
5 headlines sit inside the £100,000-£125,140 Personal Allowance taper on adjusted net income. 4 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 159 professions
Sorted by headline gross. The basis under each name says what the figure is. Where the role has a default occupational pension that is a net pay arrangement (NHS, Teachers', LGPS, police, fire, alpha), the net is after that contribution, as on the profession page. The judges' Judicial Pension Scheme 2022 is tax-unregistered, so their nets are after Income Tax and NI on the full salary and then the 4.26% contribution out of taxed pay, again as on their pages. Otherwise no pension is deducted. Effective and marginal rates are Income Tax + NI only (Class 1, or Class 4 where the headline is self-employed profit; no student loan, England rates).
| Profession | Headline gross | Net | Effective | Marginal |
|---|---|---|---|---|
| Teaching Assistant (TA)ONS ASHE 2025 full-time median; after 5.8% LGPS pension | £21,239 | £17,826 | 10.3% | 26.8% |
| Early Years Practitioner (Nursery)ONS ASHE 2025 full-time median; after 5.8% LGPS pension | £23,717 | £19,495 | 12.0% | 26.8% |
| CleanerONS ASHE 2025 full-time median; after 5.8% LGPS pension | £24,130 | £19,774 | 12.3% | 26.8% |
| ReceptionistONS ASHE 2025 full-time median; no pension | £24,678 | £21,288 | 13.7% | 28.0% |
| NHS Band 2 Healthcare AssistantAgenda for Change Band 2, a single pay point; after 6.5% NHS pension | £25,272 | £20,401 | 12.8% | 26.7% |
| Healthcare Assistant (HCA)Agenda for Change Band 2, a single pay point; after 6.5% NHS pension | £25,272 | £20,401 | 12.8% | 26.7% |
| Dental NurseONS ASHE 2025 full-time median; no pension | £25,742 | £22,054 | 14.3% | 28.0% |
| Personal TrainerONS ASHE 2025 full-time median; no pension | £27,273 | £23,156 | 15.1% | 28.0% |
| Care WorkerONS ASHE 2025 full-time median; no pension | £27,468 | £23,297 | 15.2% | 28.0% |
| NHS Band 3 Senior HCAAgenda for Change Band 3 top point; after 6.5% NHS pension | £27,476 | £21,874 | 13.9% | 26.7% |
| Warehouse OperativeONS ASHE 2025 full-time median; no pension | £27,832 | £23,559 | 15.4% | 28.0% |
| Customer Service AdvisorONS ASHE 2025 full-time median; no pension | £27,848 | £23,570 | 15.4% | 28.0% |
| Delivery Driver (Amazon / DPD / Courier)ONS ASHE 2025 full-time median; no pension | £27,854 | £23,574 | 15.4% | 28.0% |
| Refuse Collector (Loader / Driver)ONS ASHE 2025 full-time median; after 5.8% LGPS pension | £27,857 | £22,284 | 14.2% | 26.8% |
| Civil Service Administrative Officer (AO)Civil Service combined AA/AO median, 31 March 2026; after 4.6% alpha pension | £28,020 | £22,663 | 14.5% | 27.1% |
| Office Administrator / Admin AssistantONS ASHE 2025 full-time median; no pension | £28,294 | £23,891 | 15.6% | 28.0% |
| Caretaker (School / Council)ONS ASHE 2025 full-time median; after 5.8% LGPS pension | £28,950 | £23,020 | 14.7% | 26.8% |
| ChefONS ASHE 2025 full-time median; no pension | £30,010 | £25,127 | 16.3% | 28.0% |
| Estate AgentONS ASHE 2025 full-time median; no pension | £30,648 | £25,586 | 16.5% | 28.0% |
| Local Government OfficerONS ASHE 2025 full-time median; after 6.5% LGPS pension | £30,886 | £24,151 | 15.3% | 26.7% |
| Pharmacy TechnicianONS ASHE 2025 full-time median; after 8.3% NHS pension | £31,044 | £23,810 | 15.0% | 26.3% |
| NHS Band 4 Assistant PractitionerAgenda for Change Band 4 top point; after 8.3% NHS pension | £31,157 | £23,884 | 15.0% | 26.3% |
| Ambulance TechnicianAgenda for Change Band 4 top point; after 8.3% NHS pension | £31,157 | £23,884 | 15.0% | 26.3% |
| Payroll ManagerONS ASHE 2025 full-time median; no pension | £31,560 | £26,243 | 16.8% | 28.0% |
| BookkeeperONS ASHE 2025 full-time median; no pension | £31,560 | £26,243 | 16.8% | 28.0% |
| Civil Service Executive Officer (EO)Civil Service EO median, 31 March 2026; after 4.6% alpha pension | £32,140 | £25,478 | 16.1% | 27.1% |
| Graphic DesignerONS ASHE 2025 full-time median; no pension | £32,510 | £26,927 | 17.2% | 28.0% |
| Youth and Community WorkerONS ASHE 2025 full-time median; after 6.5% LGPS pension | £32,654 | £25,332 | 15.9% | 26.7% |
| BricklayerONS ASHE 2025 full-time median; no pension | £33,030 | £27,301 | 17.3% | 28.0% |
| Army Private (OR-2)OR2-07, supplement 1; no pension | £33,823 | £27,872 | 17.6% | 28.0% |
| Royal Navy Able Rating (OR-2)OR2-07, supplement 1; no pension | £33,823 | £27,872 | 17.6% | 28.0% |
| Security GuardONS ASHE 2025 full-time median; no pension | £33,832 | £27,879 | 17.6% | 28.0% |
| Carpenter / JoinerONS ASHE 2025 full-time median; no pension | £34,014 | £28,010 | 17.7% | 28.0% |
| Graduate Teacher (NQT / ECT)M1, the first point of the main pay range; after 7.4% Teachers' pension | £34,069 | £26,032 | 16.2% | 26.5% |
| Private TutorASHE 2025 median, SOC 2319 employed teaching professionals n.e.c.; no pension | £34,396 | £28,285 | 17.8% | 28.0% |
| NHS Band 5 NurseAgenda for Change Band 5 intermediate point; after 8.3% NHS pension | £34,592 | £26,129 | 16.2% | 26.3% |
| Mental Health Nurse (RMN)Agenda for Change Band 5 intermediate point; after 8.3% NHS pension | £34,592 | £26,129 | 16.2% | 26.3% |
| Operating Department Practitioner (ODP)Agenda for Change Band 5 intermediate point; after 8.3% NHS pension | £34,592 | £26,129 | 16.2% | 26.3% |
| Housing OfficerONS ASHE 2025 full-time median; after 6.5% LGPS pension | £34,688 | £26,691 | 16.6% | 26.7% |
| Police ConstablePay point 4, 1 September 2025 scale; after 12.88% Police 2015 pension | £35,106 | £25,179 | 15.4% | 25.4% |
| Recruitment ConsultantONS ASHE 2025 full-time median; no pension | £35,194 | £28,859 | 18.0% | 28.0% |
| Bus DriverONS ASHE 2025 full-time median; no pension | £36,340 | £29,684 | 18.3% | 28.0% |
| Planning OfficerONS ASHE 2025 full-time median; after 6.5% LGPS pension | £36,457 | £27,873 | 17.0% | 26.7% |
| Prison OfficerBand 3 point 1, 39 hours with 2xACHP and 20% unsocial; after 5.45% alpha pension | £36,816 | £28,422 | 17.4% | 26.9% |
| Army Lance Corporal (OR-3)OR3-02, supplement 1; no pension | £36,892 | £30,082 | 18.5% | 28.0% |
| PlumberONS ASHE 2025 full-time median; no pension | £37,881 | £30,794 | 18.7% | 28.0% |
| Sales Engineer (Solutions Consultant)ONS ASHE 2025 full-time median; no pension | £37,924 | £30,825 | 18.7% | 28.0% |
| LibrarianONS ASHE 2025 full-time median; after 6.5% LGPS pension | £38,068 | £28,949 | 17.5% | 26.7% |
| Prison Custodial Manager (Band 5)Band 5 pay point 2, 37-hour base pay; after 5.45% alpha pension | £38,305 | £29,429 | 17.7% | 26.9% |
| Retail Manager (Store / Branch)ONS ASHE 2025 full-time median; no pension | £38,447 | £31,201 | 18.8% | 28.0% |
| Data AnalystONS ASHE 2025 full-time median; no pension | £38,572 | £31,291 | 18.9% | 28.0% |
| Junior / Part-Qualified AccountantASHE 2025 lower quartile, SOC 2421; no pension | £38,696 | £31,381 | 18.9% | 28.0% |
| Dental HygienistAgenda for Change Band 5 top point; after 9.8% NHS pension | £39,043 | £28,570 | 17.0% | 26.0% |
| ElectricianONS ASHE 2025 full-time median; no pension | £39,647 | £32,065 | 19.1% | 28.0% |
| HGV DriverONS ASHE 2025 full-time median; no pension | £39,905 | £32,251 | 19.2% | 28.0% |
| Dental TherapistAgenda for Change Band 6 entry point; after 9.8% NHS pension | £39,959 | £29,157 | 17.2% | 26.0% |
| FirefighterGrey Book competent firefighter rate, from 1 July 2026; after 12.59% Firefighters' 2015 pension | £40,358 | £28,513 | 16.8% | 25.5% |
| UX ResearcherONS ASHE 2025 full-time median; no pension | £41,128 | £33,132 | 19.4% | 28.0% |
| Junior Doctor (F1)Basic pay, nodal point 1 (FY1); after 9.8% NHS pension | £41,226 | £29,970 | 17.5% | 26.0% |
| Prison Supervising Officer (Band 4)Band 4 spot rate, 37 hours with 20% unsocial; after 5.45% alpha pension | £41,328 | £31,474 | 18.4% | 26.9% |
| Environmental Health OfficerONS ASHE 2025 full-time median; after 6.5% LGPS pension | £41,725 | £31,392 | 18.3% | 26.7% |
| Junior Solicitor (NQ)ASHE 2025 lower quartile, SOC 2412; no pension | £42,015 | £33,770 | 19.6% | 28.0% |
| Nutritionist / DietitianONS ASHE 2025 full-time median; after 9.8% NHS pension | £42,079 | £30,517 | 17.7% | 26.0% |
| NHS Band 6 Specialist NurseAgenda for Change Band 6 intermediate point; after 9.8% NHS pension | £42,170 | £30,576 | 17.7% | 26.0% |
| ParamedicAgenda for Change Band 6 intermediate point; after 9.8% NHS pension | £42,170 | £30,576 | 17.7% | 26.0% |
| Diagnostic RadiographerAgenda for Change Band 6 intermediate point; after 9.8% NHS pension | £42,170 | £30,576 | 17.7% | 26.0% |
| Occupational TherapistAgenda for Change Band 6 intermediate point; after 9.8% NHS pension | £42,170 | £30,576 | 17.7% | 26.0% |
| Physiotherapist (NHS Band 6)Agenda for Change Band 6 intermediate point; after 9.8% NHS pension | £42,170 | £30,576 | 17.7% | 26.0% |
| Midwife (NHS Band 6)Agenda for Change Band 6 intermediate point; after 9.8% NHS pension | £42,170 | £30,576 | 17.7% | 26.0% |
| DietitianAgenda for Change Band 6 intermediate point; after 9.8% NHS pension | £42,170 | £30,576 | 17.7% | 26.0% |
| PodiatristAgenda for Change Band 6 intermediate point; after 9.8% NHS pension | £42,170 | £30,576 | 17.7% | 26.0% |
| Junior Software EngineerASHE 2025 lower quartile, SOC 2134; no pension | £42,289 | £33,968 | 19.7% | 28.0% |
| Army CorporalOR4-04, supplement 1; no pension | £42,660 | £34,235 | 19.7% | 28.0% |
| Civil Service Higher Executive Officer (HEO)Civil Service combined HEO/SEO median, 31 March 2026; after 5.45% alpha pension | £43,930 | £33,234 | 18.9% | 26.9% |
| Civil Service Senior Executive Officer (SEO)Civil Service combined HEO/SEO median, 31 March 2026; after 5.45% alpha pension | £43,930 | £33,234 | 18.9% | 26.9% |
| Army Lieutenant (OF-1)OF1-03; no pension | £44,415 | £35,498 | 20.1% | 28.0% |
| JournalistONS ASHE 2025 full-time median; no pension | £44,534 | £35,584 | 20.1% | 28.0% |
| Social Worker (Local Authority)ONS ASHE 2025 full-time median; after 6.5% LGPS pension | £44,550 | £33,279 | 18.8% | 26.7% |
| Fire Crew ManagerGrey Book Competent rate, from 1 July 2026; after 12.59% Firefighters' 2015 pension | £44,742 | £31,227 | 17.6% | 25.5% |
| Logistics Manager / Supply Chain ManagerONS ASHE 2025 full-time median; no pension | £46,143 | £36,743 | 20.4% | 28.0% |
| Chartered Surveyor (MRICS)ONS ASHE 2025 full-time median; no pension | £46,184 | £36,772 | 20.4% | 28.0% |
| Fire Watch ManagerGrey Book Competent A rate, from 1 July 2026; after 14.09% Firefighters' 2015 pension | £46,980 | £32,050 | 17.7% | 25.2% |
| Architect (ARB/RIBA registered)ONS ASHE 2025 full-time median; no pension | £47,143 | £37,463 | 20.5% | 28.0% |
| Junior Doctor (F2)Basic pay, nodal point 2 (FY2); after 9.8% NHS pension | £47,610 | £34,066 | 18.6% | 26.0% |
| Army SergeantOR6-04, supplement 1; no pension | £48,243 | £38,255 | 20.7% | 28.0% |
| Chartered Tax Adviser (CTA)ONS ASHE 2025 full-time median; no pension | £49,850 | £39,412 | 20.9% | 28.0% |
| Chartered Accountant (ACA/ACCA Qualified)ONS ASHE 2025 full-time median; no pension | £50,062 | £39,564 | 21.0% | 28.0% |
| Financial Services Compliance OfficerONS ASHE 2025 full-time median; no pension | £50,083 | £39,579 | 21.0% | 28.0% |
| Independent Financial AdviserONS ASHE 2025 full-time median; no pension | £50,330 | £39,749 | 21.0% | 42.0% |
| Financial AnalystONS ASHE 2025 full-time median; no pension | £50,330 | £39,749 | 21.0% | 42.0% |
| ParaplannerASHE 2025 full-time median for the whole of SOC 2422, Finance and investment analysts and advisers; no pension | £50,330 | £39,749 | 21.0% | 42.0% |
| Experienced Teacher (UPS)U2, the middle point of the upper pay range; after 9.9% Teachers' pension | £50,956 | £36,213 | 19.0% | 20.0% |
| Optometrist (Specsavers / NHS)ONS ASHE 2025 full-time median; no pension | £51,030 | £40,155 | 21.3% | 42.0% |
| Veterinary Surgeon (MRCVS)ONS ASHE 2025 full-time median; no pension | £51,058 | £40,171 | 21.3% | 42.0% |
| Mechanical Engineer (IMechE / CEng)ONS ASHE 2025 full-time median; no pension | £51,110 | £40,201 | 21.3% | 42.0% |
| Civil Engineer (ICE / IStructE)ONS ASHE 2025 full-time median; no pension | £51,366 | £40,350 | 21.4% | 42.0% |
| NHS Band 7 Advanced NurseAgenda for Change Band 7 intermediate point; after 9.8% NHS pension | £51,932 | £36,939 | 19.1% | 20.0% |
| Specialist / Critical Care ParamedicAgenda for Change Band 7 intermediate point; after 9.8% NHS pension | £51,932 | £36,939 | 19.1% | 20.0% |
| Clinical Psychologist (NHS Band 7 / 8a)Agenda for Change Band 7 intermediate point; after 9.8% NHS pension | £51,932 | £36,939 | 19.1% | 20.0% |
| Quantity SurveyorONS ASHE 2025 full-time median; no pension | £52,537 | £41,029 | 21.9% | 42.0% |
| University LecturerONS ASHE 2025 full-time median; no pension | £52,835 | £41,202 | 22.0% | 42.0% |
| Business AnalystONS ASHE 2025 full-time median; no pension | £53,295 | £41,469 | 22.2% | 42.0% |
| Management ConsultantONS ASHE 2025 full-time median; no pension | £53,295 | £41,469 | 22.2% | 42.0% |
| ActuaryONS ASHE 2025 full-time median; no pension | £53,342 | £41,496 | 22.2% | 42.0% |
| Deputy HeadteacherLeadership pay range minimum, outside London; after 9.9% Teachers' pension | £53,586 | £38,056 | 19.1% | 20.0% |
| Marketing ManagerONS ASHE 2025 full-time median; no pension | £53,703 | £41,705 | 22.3% | 42.0% |
| Pharmacist (NHS Band 7 / Community)ONS ASHE 2025 full-time median; no pension | £53,772 | £41,745 | 22.4% | 42.0% |
| Police SergeantPay point 3, 1 September 2025 scale; after 13.88% Police 2015 pension | £54,660 | £37,069 | 18.3% | 19.2% |
| Army Staff Sergeant (OR-7)OR7-06, supplement 1; no pension | £54,845 | £42,368 | 22.8% | 42.0% |
| ST1-2 Specialty Trainee DoctorBasic pay, nodal points 3a and 3b (ST1 and ST2); after 10.7% NHS pension | £55,355 | £38,942 | 19.0% | 19.9% |
| Engineering ManagerONS ASHE 2025 full-time median; no pension | £56,438 | £43,291 | 23.3% | 42.0% |
| Product ManagerONS ASHE 2025 full-time median; no pension | £56,438 | £43,291 | 23.3% | 42.0% |
| Mortgage BrokerONS ASHE 2025 full-time median; no pension | £56,689 | £43,437 | 23.4% | 42.0% |
| Mid-Level Software EngineerONS ASHE 2025 full-time median; no pension | £56,914 | £43,568 | 23.5% | 42.0% |
| Web DeveloperONS ASHE 2025 full-time median; no pension | £56,914 | £43,568 | 23.5% | 42.0% |
| HR Manager (CIPD)ONS ASHE 2025 full-time median; no pension | £57,529 | £43,924 | 23.6% | 42.0% |
| Account Executive (B2B SaaS Sales)ONS ASHE 2025 full-time median; no pension | £57,625 | £43,980 | 23.7% | 42.0% |
| RAF Flight LieutenantOF2-05; no pension | £59,784 | £45,232 | 24.3% | 42.0% |
| Project Manager (APM / ChPP)ONS ASHE 2025 full-time median; no pension | £59,834 | £45,261 | 24.4% | 42.0% |
| Electrical EngineerONS ASHE 2025 full-time median; no pension | £60,303 | £45,533 | 24.5% * | 42.0% |
| NHS Band 8a ManagerAgenda for Change Band 8a intermediate point; after 10.7% NHS pension | £60,417 | £41,720 | 20.2% | 37.7% |
| Advanced Nurse PractitionerAgenda for Change Band 8a intermediate point; after 10.7% NHS pension | £60,417 | £41,720 | 20.2% | 37.7% |
| Consultant Paramedic (Band 8a)Agenda for Change Band 8a intermediate point; after 10.7% NHS pension | £60,417 | £41,720 | 20.2% | 37.7% |
| Police InspectorPay point 1, 1 September 2025 scale; after 13.88% Police 2015 pension | £65,505 | £43,095 | 20.3% | 36.4% |
| Army Warrant Officer Class 1 (OR-9)OR9-04, supplement 1; no pension | £65,802 | £48,723 | 26.0% * | 42.0% |
| Civil Service Grade 7Civil Service combined Grade 6/7 median, 31 March 2026; after 7.35% alpha pension | £65,830 | £45,836 | 23.0% * | 39.1% |
| Civil Service Grade 6Civil Service combined Grade 6/7 median, 31 March 2026; after 7.35% alpha pension | £65,830 | £45,836 | 23.0% * | 39.1% |
| ST3-5 Specialty Trainee DoctorBasic pay, nodal points 4b and 4c (ST4 and ST5); after 12.5% NHS pension | £67,998 | £44,896 | 21.5% | 37.0% |
| NHS Band 8b Directorate ManagerAgenda for Change Band 8b intermediate point; after 12.5% NHS pension | £70,896 | £46,360 | 22.1% * | 37.0% |
| Police Chief InspectorPay point 2; after 13.88% Police 2015 pension | £71,715 | £46,180 | 21.7% * | 36.4% |
| HeadteacherONS ASHE 2025 full-time median; after 10.5% Teachers' pension | £72,192 | £47,881 | 23.2% * | 37.8% |
| Charity Chief ExecutiveASHE 2025 median, all functional managers and directors (group 113); no pension | £75,264 | £54,211 | 28.0% * | 42.0% |
| Army Major (OF-3)OF3-05; no pension | £75,292 | £54,227 | 28.0% * | 42.0% |
| RAF Squadron Leader (OF-3)OF3-05; no pension | £75,292 | £54,227 | 28.0% * | 42.0% |
| Senior Software EngineerASHE 2025 upper quartile, SOC 2134; no pension | £75,794 | £54,518 | 28.1% * | 42.0% |
| Train DriverONS ASHE 2025 full-time median; no pension | £76,327 | £54,827 | 28.2% * | 42.0% |
| ST6-8 Senior Specialty TraineeBasic pay, nodal points 5b and 5c (ST7 and ST8); after 12.5% NHS pension | £77,348 | £49,618 | 23.4% * | 37.0% |
| Senior Solicitor (5+ PQE)ASHE 2025 upper quartile, SOC 2412; no pension | £77,509 | £55,513 | 28.4% * | 42.0% |
| Salaried GP (General Practitioner)Salaried GP contract range minimum, England 2026/27; after 12.5% NHS pension | £78,699 | £50,300 | 23.6% * | 37.0% |
| Locum GPSalaried GP contract range minimum, England 2026/27 - no locum pay series exists; as self-employed profit: Income Tax and Class 4 NI; no pension | £78,699 | £56,957 | 27.6% * | 42.0% |
| Prison Deputy Governor (Band 9)Band 9 maximum; after 7.35% alpha pension | £80,864 | £53,892 | 26.0% * | 39.1% |
| Specialty Doctor (SAS)Specialty doctor pay point for 6 to 8 years (MC75-07 to MC75-09); after 12.5% NHS pension | £81,804 | £51,868 | 24.1% * | 37.0% |
| Airline Pilot (Commercial)ONS ASHE 2025 full-time median; no pension | £82,746 | £58,550 | 29.2% | 42.0% |
| Dentist (NHS Associate / Private GDP)Average taxable income, self-employed dentists, England 2024/25; self-employed: Income Tax and Class 4 NI on profit; no pension | £83,000 | £59,451 | 28.4% | 42.0% |
| NHS Band 8c Senior ManagerAgenda for Change Band 8c intermediate point; after 12.5% NHS pension | £84,346 | £53,152 | 24.5% * | 37.0% |
| Police SuperintendentPay point 2; after 14.22% Police 2015 pension | £88,449 | £54,311 | 24.4% * | 36.3% |
| Prison GovernorBand 10 maximum; after 7.35% alpha pension | £89,472 | £58,505 | 27.3% | 39.1% |
| NHS Band 8d Deputy DirectorAgenda for Change Band 8d intermediate point; after 12.5% NHS pension | £100,140 | £61,128 | 26.5% | 37.0% |
| Army Lieutenant Colonel (OF-4)OF4-05; no pension | £103,328 | £69,822 | 32.4% ** | 62.0% |
| Police Chief SuperintendentPay point 2; after 14.22% Police 2015 pension | £107,226 | £63,600 | 26.5% | 36.3% |
| Specialist Grade Doctor (SAS)Specialist grade pay point for 3 to 5 years (MC70-04 to MC70-06); after 12.5% NHS pension | £108,484 | £65,342 | 27.3% | 37.0% |
| NHS Band 9 DirectorAgenda for Change Band 9 intermediate point; after 12.5% NHS pension | £119,583 | £70,020 | 28.9% ** | 54.5% |
| Army Colonel (OF-5)OF5-05; no pension | £121,577 | £76,757 | 36.9% ** | 62.0% |
| General Practitioner (GP)Average income, all GPs, England 2024/25; taxed as self-employed profit (Class 4); the average also includes salaried GPs, who pay PAYE and Class 1; no pension | £121,700 | £77,557 | 36.3% ** | 62.0% |
| Senior NHS ConsultantConsultant basic pay, threshold 2b (4 to 7 years); after 12.5% NHS pension | £123,672 | £71,369 | 29.8% ** | 54.5% |
| Army Brigadier (OF-6)OF6-04; no pension | £140,640 | £86,326 | 38.6% | 47.0% |
| District JudgeJudicial salary group 7, effective 1 April 2026; after 4.26% Judicial Pension Scheme 2022 contribution, no tax relief | £144,350 | £82,143 | 38.8% | 47.0% |
| Employment JudgeJudicial salary group 7, effective 1 April 2026; after 4.26% Judicial Pension Scheme 2022 contribution, no tax relief | £144,350 | £82,143 | 38.8% | 47.0% |
| Circuit JudgeJudicial salary group 5.2, effective 1 April 2026; after 4.26% Judicial Pension Scheme 2022 contribution, no tax relief | £179,939 | £99,489 | 40.4% | 47.0% |
* adjusted net income inside the HICBC taper zone. ** adjusted net income inside the Personal Allowance taper zone.
HICBC taper zone: 20 headlines exposed
Any parent on one of these salaries claiming Child Benefit pays the High Income Child Benefit Charge, which takes 1% of the Child Benefit for every £200 of adjusted net income above £60,000 and all of it from £80,000. A family with two children receives £2,337 a year in 2026/27.
| Profession | Adjusted net income | HICBC (2 children) | Net after HICBC |
|---|---|---|---|
| Senior Software Engineer | £75,794 | £1,822 | £52,696 |
| Senior Solicitor (5+ PQE) | £77,509 | £2,033 | £53,480 |
| Civil Service Grade 7 | £60,991 | £93 | £45,743 |
| Specialty Doctor (SAS) | £71,579 | £1,332 | £50,536 |
| ST6-8 Senior Specialty Trainee | £67,680 | £888 | £48,730 |
| NHS Band 8b Directorate Manager | £62,034 | £233 | £46,127 |
| NHS Band 8c Senior Manager | £73,803 | £1,612 | £51,540 |
| Civil Service Grade 6 | £60,991 | £93 | £45,743 |
| Police Chief Inspector | £61,761 | £186 | £45,994 |
| Police Superintendent | £75,872 | £1,846 | £52,465 |
| Army Major (OF-3) | £75,292 | £1,776 | £52,451 |
| Army Warrant Officer Class 1 (OR-9) | £65,802 | £677 | £48,046 |
| Charity Chief Executive | £75,264 | £1,776 | £52,435 |
| Prison Deputy Governor (Band 9) | £74,920 | £1,729 | £52,163 |
| Headteacher | £64,612 | £537 | £47,344 |
| Salaried GP (General Practitioner) | £68,862 | £1,028 | £49,272 |
| Train Driver | £76,327 | £1,892 | £52,935 |
| Electrical Engineer | £60,303 | £23 | £45,510 |
| Locum GP | £78,699 | £2,173 | £54,784 |
| RAF Squadron Leader (OF-3) | £75,292 | £1,776 | £52,451 |
£100,000 Personal Allowance taper: 5 headlines exposed
Between £100,000 and £125,140 of adjusted net income the Personal Allowance is withdrawn at £1 for every £2, so an employee with no pension faces a 62.0% marginal rate (40% Income Tax + 20% on the allowance lost + 2% NI). A net pay pension contribution comes off before Income Tax but not NI, so with the 12.5% top-tier NHS contribution the rate is 54.5%. A pension contribution that reduces adjusted net income restores the allowance.
| Profession | Adjusted net income | PA lost | Marginal |
|---|---|---|---|
| Senior NHS Consultant | £108,213 | £4,106 | 54.5% |
| NHS Band 9 Director | £104,635 | £2,317 | 54.5% |
| Army Lieutenant Colonel (OF-4) | £103,328 | £1,664 | 62.0% |
| Army Colonel (OF-5) | £121,577 | £10,788 | 62.0% |
| General Practitioner (GP) | £121,700 | £10,850 | 62.0% |
Additional-rate (45% IT band): 4 headlines
Adjusted net income above £125,140 is in the 45% additional-rate band with no Personal Allowance left, so the marginal rate is 47% (45% Income Tax + 2% NI) - lower than inside the taper zone.
| Profession | Headline gross | Net | Effective |
|---|---|---|---|
| Army Brigadier (OF-6) | £140,640 | £86,326 | 38.6% |
| District Judge | £144,350 | £82,143 | 38.8% |
| Circuit Judge | £179,939 | £99,489 | 40.4% |
| Employment Judge | £144,350 | £82,143 | 38.8% |
Quotable findings for media use
- Across 159 UK occupations, effective tax rates (Income Tax + NI on each headline salary) range from 10.3% to 40.4% for 2026/27.
- 20 of 159 headline salaries sit inside the HICBC taper zone on adjusted net income, after any default occupational pension contribution. Parents on that pay claiming Child Benefit pay part of it back.
- 5 headline salaries sit inside the Personal Allowance taper zone on adjusted net income, where each extra pound of pay costs 62p in Income Tax and NI with no pension, or 54.5p for the 2 rows after a pension contribution.
- The UK median full-time salary £39,039 produces net take-home of £31,628 - an effective tax rate of 19.0%.
Methodology
Salary data drawn from src/data/professions.ts in the salarytax.uk repository: one headline figure per profession for 159 UK professions, which is the ONS ASHE 2025 full-time median for the profession's SOC 2020 unit group unless the entry labels it as a published pay-scale point or survey average. Tax calculation runs each headline through the 2026/27 ruleset at src/data/tax/uk-2026-27.ts with default assumptions:
- Region: England (Welsh and Northern Ireland rates are the same for 2026/27; Scottish taxpayers pay different rates throughout, with the Scottish higher rate starting above £43,662)
- A default occupational pension only where the role has one that is a net pay arrangement, at the rate that applies to the headline pay, or, for the judges, the tax-unregistered Judicial Pension Scheme 2022 contribution of 4.26%, deducted after Income Tax and NI on the full salary; otherwise no pension
- No student loan
- Full Personal Allowance unless tapered above £100,000 of adjusted net income
- Class 1 National Insurance (employee) at 8% PT-UEL and 2% UEL+, on the full gross; where the headline is self-employed profit (dentist, GP average, locum GP), Class 4 at 6% and 2% instead, with no Class 2 payable at that profit
Marginal rate is the Income Tax + NI on the next £1 of gross, worked out from the rates in force at that pay: the Income Tax band rate on the next pound of adjusted net income (one and a half times it inside the taper, where every £2 also withdraws £1 of allowance), applied to the part of the pound left after any net pay pension contribution, plus the NI rate on the whole pound. HICBC charge calculated with the ruleset's 2026/27 Child Benefit rates (£27.05/wk first child + £17.90/wk each additional child, 52 weeks = £2,337 for 2 children) on adjusted net income.
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.
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