How take-home pay is calculated
The conservation officer take-home reckoner applies HMRC and DfE published 2026/27 thresholds. The math is shown line-by-line here so it can be audited.
HMRC 2026/27 thresholds (England, Wales, NI)
- Personal allowance: £12,570
- Basic rate (20 percent): £12,571 to £50,270
- Higher rate (40 percent): £50,271 to £125,140
- Additional rate (45 percent): above £125,140
- Personal allowance taper: £1 lost for every £2 above £100,000 (fully lost at £125,140)
Employee NI Class 1 (2026/27)
- Primary threshold: £12,570
- Main rate: 8 percent on earnings £12,571 to £50,270
- Upper rate: 2 percent on earnings above £50,270
Worked NI example
On £30,000: (£30,000 - £12,570) x 8 percent = £1,394.40. On £60,000: (£50,270 - £12,570) x 8 percent + (£60,000 - £50,270) x 2 percent = £3,016.00 + £194.60 = £3,210.60.
Pension auto-enrol on qualifying earnings
The statutory minimum auto-enrol contribution is 8 percent of qualifying earnings, of which at least 3 percent is the employer's share. Qualifying earnings sit between the Lower Earnings Limit (£6,240) and the Upper Earnings Limit (£50,270) in 2026/27. The reckoner takes the employee share as a single configurable percentage.
Worked pension example
On £30,000 at 5 percent employee contribution: (£30,000 - £6,240) x 5 percent = £1,188/year. On £24,000: (£24,000 - £6,240) x 5 percent = £888/year.
Scottish income tax (2026/27, when Scotland selected)
- Personal allowance: £12,570 (UK-set, applies in Scotland)
- Starter rate (19 percent): to £14,876
- Basic rate (20 percent): to £26,561
- Intermediate rate (21 percent): to £43,662
- Higher rate (42 percent): to £75,000
- Advanced rate (45 percent): to £125,140
- Top rate (48 percent): above £125,140
Student loans (2026/27)
- Plan 1: 9 percent above £26,900
- Plan 2: 9 percent above £28,470
- Plan 4 (Scotland): 9 percent above £33,795
- Plan 5: 9 percent above £25,000
- Postgrad: 6 percent above £21,000
What the reckoner does not model
Marriage allowance, blind person's allowance, salary sacrifice, employer NI savings, professional subscriptions, childcare voucher schemes, statutory sick / maternity pay, regional London weighting variances outside the four standard cells, and any custom benefit-in-kind. For formal payroll projections, the employer's payroll system is authoritative.