Two Jobs Tax Calculator UK 2025/26
Calculate your combined take-home pay from multiple employments
Primary Job Details
Secondary Job Details
Additional Options
How to Use This Calculator
Step 1: Enter your annual gross salary for your primary job. This is usually your main employment where you work the most hours or earn the highest income.
Step 2: Enter the tax code for your primary job. You can find this on your payslip or P60. The standard tax code for 2025/26 is 1257L, which gives you the full Personal Allowance of £12,570.
Step 3: Enter your secondary job salary and tax code. If you’re unsure of the tax code, HMRC typically assigns ‘BR’ (Basic Rate) which taxes all earnings at 20%, or ‘D0’ (Higher Rate) at 40% if your total income is higher.
Step 4: Add any pension contributions as a percentage of your gross salary. These are deducted before tax, reducing your taxable income.
Step 5: Select whether you’re a Scottish resident, as Scotland has different income tax bands and rates.
Step 6: Choose your student loan plan if applicable. Different plans have different repayment thresholds and rates.
How Tax Works with Two Jobs
Personal Allowance Allocation: Your Personal Allowance (£12,570 for 2025/26) is the amount you can earn tax-free each year. When you have two jobs, this allowance is normally allocated to your primary job only. Your second job is typically taxed from the first pound earned.
Tax Codes Explained: Your tax code tells your employer how much tax to deduct. Common codes for second jobs include:
- BR (Basic Rate): All income taxed at 20%
- D0 (Higher Rate): All income taxed at 40%
- D1 (Additional Rate): All income taxed at 45%
- 0T: No allowance, standard rates apply to all income
National Insurance: You pay National Insurance on each job separately. For 2025/26, you pay 8% on earnings between £12,570 and £50,270, then 2% on earnings above £50,270. Each job has its own threshold, so you might pay NI twice on the same band of earnings.
Pension Relief: Pension contributions receive tax relief. If you contribute through a salary sacrifice scheme, your pension is deducted before tax is calculated, reducing your taxable income.
UK Tax Rates 2025/26
England, Wales & Northern Ireland:
- Personal Allowance: £0 – £12,570 at 0%
- Basic Rate: £12,571 – £50,270 at 20%
- Higher Rate: £50,271 – £125,140 at 40%
- Additional Rate: Over £125,140 at 45%
Scotland (different rates):
- Personal Allowance: £0 – £12,570 at 0%
- Starter Rate: £12,571 – £14,732 at 19%
- Basic Rate: £14,733 – £25,688 at 20%
- Intermediate Rate: £25,689 – £43,662 at 21%
- Higher Rate: £43,663 – £125,140 at 42%
- Top Rate: Over £125,140 at 47%
Note: Personal Allowance reduces by £1 for every £2 earned over £100,000, disappearing completely at £125,140.
Student Loan Repayment Thresholds 2025/26
- Plan 1: £26,065 annual threshold, 9% repayment rate (courses starting before September 2012)
- Plan 2: £28,470 annual threshold, 9% repayment rate (courses starting from September 2012 onwards in England and Wales)
- Plan 4: £32,745 annual threshold, 9% repayment rate (Scottish students)
- Postgraduate Loan: £21,000 annual threshold, 6% repayment rate
Student loan repayments are calculated on your total income from all jobs combined. If you have multiple jobs, your employer deducts based on individual salary, but HMRC reconciles at year-end.
Frequently Asked Questions
Key Considerations for Multiple Job Holders
Emergency Tax Codes: When starting a second job without a P45, you might be put on an emergency tax code (e.g., 1257L W1 or M1). This doesn’t account for tax paid in your other job and might result in overpayment. Contact HMRC to get the correct code.
Marriage Allowance: If you’re married or in a civil partnership, you can transfer 10% of your Personal Allowance (£1,257 for 2025/26) to your partner if they earn more than you, potentially saving up to £251 in tax annually.
Tax Code Changes: HMRC reviews tax codes annually, typically in January. If your circumstances change (pay rise, new job, benefits), update HMRC to prevent incorrect deductions throughout the year.
Self-Assessment Requirements: If your total income from all jobs exceeds £100,000, or if you have complex tax affairs, you may need to complete a Self Assessment tax return even though you’re employed under PAYE.
Working Time Regulations: Legally, you can work a maximum average of 48 hours per week across all jobs (unless you opt out). Consider how multiple jobs affect your work-life balance and statutory rights like holiday entitlement from each employer.