Tax on £15,000 bonus: 2026/27
Tax on a £15,000 Bonus UK (2026/27)
How much UK tax + NI you pay on a £15,000 bonus in 2026/27 depends entirely on your base salary. The bonus stacks on top of your existing salary at your marginal rate - there is no special "bonus tax rate". Below: 4 worked examples across base-salary levels (basic-rate, higher-rate, £100k PA-taper zone). A higher-rate earner on £75k base typically loses £6,300 of £15,000 to tax + NI (~42% effective), leaving £8,700 net.
£15,000 bonus tax at 4 base-salary levels
Assumes a monthly-paid employee who is not a company director, with the bonus paid in one month: NI is worked out for that month (HMRC monthly thresholds), Income Tax over the year. Directors have an annual earnings period (gov.uk), so their NI on a bonus can be higher. Figures use the Income Tax bands for England, Wales and Northern Ireland. Scottish taxpayers pay Scottish Income Tax rates, so the Income Tax column differs for them; National Insurance is the same across the UK.
| Base salary | Bonus IT | Bonus NI | Total tax | Net bonus | Effective rate |
|---|---|---|---|---|---|
| Basic-rate (£30k base) Salary £30,000 + bonus £15,000 | £3,000 | £401 | £3,401 | £11,599 | 22.7% |
| Just-under-higher (£50k base) Salary £50,000 + bonus £15,000 | £5,946 | £301 | £6,247 | £8,753 | 41.6% |
| Higher-rate (£75k base) Salary £75,000 + bonus £15,000 | £6,000 | £300 | £6,300 | £8,700 | 42.0% |
| PA-taper zone (£110k base) Salary £110,000 + bonus £15,000 | £9,000 | £300 | £9,300 | £5,700 | 62.0% |
Bonus sacrifice into pension - the optimal move
For higher-rate earners, sacrificing all or part of a £15,000 bonus directly into pension is the single most tax-efficient annual move available.
- Arrange BEFORE bonus contractually due (typically 30-day window).
- Income Tax saved: at higher rate £6,000 (40%)
- Employee NI saved: at higher rate £300 (2%)
- Employer NI saved (often passed through): £2,250 (15%)
- Total pension contribution if employer passes through ER NI: £17,250 - for £0 cash you'd have received anyway
- "Boost rate" vs cash net (~£8,700): approximately 98% boost on every £1 sacrificed
See our bonus tax 2026/27 worked examples for the full 20-cell matrix across 5 bonus sizes × 4 salary bands.
Frequently asked questions
How much tax do I pay on a £15,000 bonus UK?
Depends entirely on your salary stack. A £15,000 bonus on a £30k base salary (basic-rate stack): roughly £3,401 total tax (IT + NI), leaving £11,599 net. Same £15,000 on £75k higher-rate base: £6,300 total tax, £8,700 net. Same £15,000 on £110k base (£100k PA taper zone): £9,300 tax due to 62% combined marginal rate, £5,700 net. The bonus is taxed at your MARGINAL rate stacked on top of your base salary - there is no special "bonus tax rate" in the UK.
Why does my bonus seem taxed at a higher rate than my salary?
Band-stacking. Your base salary uses the £12,570 Personal Allowance and most/all of the 20% basic-rate band. The bonus sits ABOVE that, entirely in your highest tax band. A higher-rate earner's regular monthly salary has a blended effective rate (some at 20%, some at 40%); the bonus is ALL at 40% + 2% NI = 42%. PAYE cumulative tax-code mechanics can also make the bonus-month payslip look worse than reality - the bonus month catches up tax that would have been spread across the year, then subsequent months show reduced deduction to reconcile.
Can I avoid tax on my £15,000 bonus?
Yes via bonus sacrifice into pension. Arrange BEFORE the bonus becomes contractually due (typically a 30-day window before payment). The sacrificed amount is exempt from Income Tax + employee NI + employer NI. Worked example for higher-rate earner: £15,000 taken as cash = £8,700 net. £15,000 sacrificed into pension = £15,000 pension contribution + up to £2,250 employer NI top-up (if employer passes through) = £17,250 of pension contribution for £0 cash you would have received anyway. "Boost rate" vs cash net: ~95-100%. See our bonus tax worked examples guide for the full mechanics.
Is my bonus subject to National Insurance?
Yes - bonuses are earnings for NI purposes (section 3 SSCBA 1992, which defines earnings as including any remuneration or profit derived from an employment). Employee NI is worked out for the pay period the bonus is paid in: 8% between the monthly Primary Threshold (£1,048) and the monthly Upper Earnings Limit (£4,189), 2% above. On a £30,000 base paid monthly, £1,689 of a £15,000 bonus is charged at 8% and £13,311 at 2%: the first £1,689 fills the room left below the monthly limit, and anything beyond it takes that month's pay above the limit. Company directors are different: they have an annual earnings period, so their bonus meets the annual thresholds instead. The employer also pays secondary Class 1 NI at 15% (raised from 13.8% in April 2025) on the bonus, charged to the company. Class 1A is a different charge, on benefits in kind, and does not apply to a cash bonus.
Are share-based or RSU bonuses taxed differently?
Yes - different scheme. RSUs (Restricted Stock Units): taxed as employment income at VESTING, at marginal IT + NI rates on vest-date market value. Subsequent sale: CGT on gain above vest-date base cost. EMI options: government-approved scheme. No IT/NI on grant or exercise (if exercise price ≥ market value at grant). Only CGT on disposal, at potentially BADR 18% rate on first £1m lifetime. Unapproved options: IT + NI on the gain at exercise. SIP / SAYE: government-approved, mostly tax-favoured if held 5 years. Cash bonus follows the income-tax-plus-NI rules covered on this page.
What if my bonus pushes me over £100k?
You enter the Personal Allowance taper zone with a 62% combined marginal rate (40% IT + 20% from PA loss + 2% NI). Worked example: £95k base + £15,000 bonus. If £110,000 crosses into the £100,000-£125,140 band, the portion in the taper zone is taxed at 62% effective. Worst case for a £15,000 bonus that takes you from £95k → £110,000: about £6,200 of tax and NI on the £10,000 that falls in the taper zone. If you claim Child Benefit, the High Income Child Benefit Charge is already at 100% at this income (it is fully clawed back by £80,000), so it adds nothing more here; the Tax-Free Childcare £100k cliff can. Combined "stacking" of these family-tax cliffs can push effective marginal rates past 100% in worst-case scenarios. See our £100k tax trap calculator.
Related calculators and guides
- Bonus tax 2026/27 worked examples - full 20-cell matrix.
- Bonus tax calculator - interactive tool.
- Bonus sacrifice calculator - interactive sacrifice vs cash.
- Salary sacrifice 2026/27 - monthly sacrifice mechanics.
- Higher-rate tax 40% guide - the £50,270 threshold.
- £100k tax trap - 62% combined zone.
- Max pension contribution calc - £60k AA + carry-forward.
- Personal Allowance £12,570 guide - the band that determines marginal rate.