Salary Sacrifice Calculator
Calculate income tax and National Insurance savings from a pension salary sacrifice arrangement, including the employer NIC saving that can be passed on to your pension.
Dane zweryfikowane · lipiec 2026
How much NIC do I save?
Employee NIC is 8% between £12,570 and £50,270 and 2% above (2025/26). The sacrificed amount escapes NIC entirely, on top of income tax relief at your marginal rate.
Źródło: HMRC — Salary sacrifice and the effects on PAYE (gov.uk/guidance/salary-sacrifice-and-the-effects-on-paye); rates and thresholds for employers 2025/26; gov.uk/income-tax-rates. · zaktualizowano 2026
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Wszystko o Salary Sacrifice Calculator
📋Prezentacja+
Compares take-home pay before and after sacrificing salary into a pension (2025/26, rUK bands): you save income tax (20/40/45%) and employee NIC (8%/2%) on the sacrificed amount, while the employer saves 15% NIC which can be added to the pension.
💡 Dobre praktyki
- Between £100,000 and £125,140 the Personal Allowance taper makes the effective relief 60% — the strongest zone for sacrifice.
- Salary after sacrifice must not fall below the National Minimum Wage; the calculator flags this risk.
- A sacrificed salary also affects mortgage affordability assessments and statutory pay references.
🔢 Konkretny przykład
£35,000 salary, £2,000 sacrifice, no employer passthrough: take-home falls by only £1,440 (saving £400 tax + £160 NIC) while £2,000 goes into the pension — 138.9% leverage. With 100% passthrough the pension receives £2,300.
📖Instrukcja użycia+
Jak korzystać z tego kalkulatora
- 1
Enter gross annual salary and the amount you want to sacrifice.
- 2
Set the share of the employer's NIC saving passed on to your pension (0–100%).
- 3
Read the drop in take-home vs the total pension contribution and effective leverage.
📚Słowniczek+
- Salary sacrifice
- A contractual reduction of gross salary in exchange for an employer benefit (here a pension contribution). Tax and NIC are computed on the reduced salary.
- Effective leverage
- Pension gained per £1 of net take-home given up. Above 100% means the pension receives more than the sacrifice costs you.
ℹ️Źródła i aktualizacje+
Ostatnia aktualizacja danych
5 lipca 2026
Źródła i odniesienia
HMRC — Salary sacrifice and the effects on PAYE (gov.uk/guidance/salary-sacrifice-and-the-effects-on-paye); rates and thresholds for employers 2025/26; gov.uk/income-tax-rates.
Dane tego kalkulatora są regularnie aktualizowane zgodnie z najnowszymi oficjalnymi stawkami. W razie wątpliwości sprawdź oficjalne źródła wymienione powyżej.
FAQ — Salary Sacrifice Calculator
How much NIC do I save?+
Employee NIC is 8% between £12,570 and £50,270 and 2% above (2025/26). The sacrificed amount escapes NIC entirely, on top of income tax relief at your marginal rate.
What does the employer save?+
15% employer NIC on the sacrificed amount (above the £5,000 secondary threshold). Many employers pass part or all of this saving into the employee's pension.
Are there downsides?+
Your contractual salary is lower: minimum wage rules must be respected, and salary-linked benefits (statutory maternity pay, life cover, borrowing capacity) may be affected.