UK PAYE Tax Calculator 2022-23
Calculate income tax, National Insurance, and take-home pay
💰 Income Information
💷 Tax Summary
Enter your details and calculate
Detailed Calculation Breakdown
2022-23 UK Tax Rates & Thresholds
Income Tax Bands
National Insurance (Class 1)
Nic Details (Weekly)
Understanding UK PAYE
🏛️ What is PAYE?
Pay As You Earn (PAYE) is the UK system for collecting income tax and National Insurance from employees' wages. Your employer deducts tax and NI before paying your salary, based on your tax code and earnings.
📊 Tax Codes
- 1257L: Standard tax code for 2022-23 (£12,570 personal allowance)
- BR: Basic rate tax on all income (no personal allowance)
- D0/D1: Higher/additional rate tax on all income
- K codes: Deductions exceed allowances (owe tax on benefits)
- 0T: No personal allowance
🏴 Scottish Income Tax
- Scottish residents pay different income tax rates on non-savings income
- More tax bands with different rates compared to rest of UK
- National Insurance rates remain the same across the UK
- Personal allowance is set by UK government, not Scottish Parliament
💼 National Insurance
- Funds state pension, NHS, and other benefits
- Employee pays 12% between £12,570 (approx PT) and £50,270, then 2% above
- Employer pays 13.8% on earnings above Secondary Threshold
- Self-employed pay different rates (Class 2 and Class 4)
🎓 Student Loans
- Repayments start when income exceeds the threshold for your plan
- Plan 1: Started university before September 2012
- Plan 2: Started university from September 2012 onwards
- Plan 4: Scottish students who started from 2006
- Postgraduate: Master's and PhD loans
Disclaimer: This calculator provides estimates based on 2022-23 tax rates and thresholds. Actual deductions may vary based on your specific circumstances, tax code adjustments, and employer policies. For complex situations or tax planning advice, consult with HMRC or a qualified tax advisor. Tax rates and thresholds are subject to change.