Fill in the figures, then click Check my band.
Result
The numbers
| Item | Amount |
|---|
Marginal rate by pay
| Gross pay | Personal allowance left | Marginal rate |
|---|
What to check
| Step | What it means |
|---|
What it does, and what it leaves to you
- Covers: personal allowance taper, 20/40/45% bands, employee NI, High Income Child Benefit Charge, the £100,000 childcare cliff, and salary sacrifice versus personal contributions.
- Gives: your marginal rate, the contribution that reaches £100,000, its net cost and effective relief, and the cost of any amount you test.
- Not decided: Scottish rates, savings, dividends and rental income inside adjusted net income, the pension annual allowance and carry forward, student loan repayments, the 2029 cap on NI-free salary sacrifice, and whether locking money in a pension suits you. For graduate repayments see the student loan calculator.
Common questions
What is the 60% tax trap?
Between £100,000 and £125,140 of adjusted net income you lose £1 of personal allowance for every £2 earned. That extra income is taxed at 40% and also pulls £0.50 of allowance into the 40% band, so the effective marginal income tax rate is 60%, or about 62% with employee National Insurance.
How much do I need to pay into a pension to avoid it?
Your adjusted net income minus £100,000. A gross pension contribution of that size brings you back to exactly £100,000, restores the full £12,570 allowance and, with salary sacrifice, costs far less than its face value. Enter your pay to see the real out-of-pocket cost.
Does it also affect childcare?
Yes. Tax-Free Childcare and the 30 hours of free childcare are lost entirely if either parent's adjusted net income is over £100,000, so the cliff can be worth thousands. Enter the yearly value to see it included.
Is salary sacrifice better than a personal pension contribution?
For tax they are equivalent here, but salary sacrifice also saves 2% employee National Insurance above £50,270 (8% below it) and often employer NI too. Personal contributions need a claim through Self Assessment for the higher-rate part.
Does this cover Scotland?
No. It uses the England, Wales and Northern Ireland bands. Scottish rates differ and the trap sits in a different place.
Is my data uploaded anywhere?
No. Everything is calculated in your browser and nothing is sent.