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Estimate annual overtime take-home after Income Tax, employee NI, loan deductions and pension for 2026/27. Compare cash with an all-overtime-to-pension scenario.
Overtime is normally taxed through the same UK Income Tax, National Insurance and student-loan rules as other employment pay. This calculator estimates the annual change in take-home cash and pension contributions from the overtime you enter.
The estimate assumes regular annual salary, a single employment and the selected region, pension method and loan plan. PAYE National Insurance and student-loan deductions are processed by payroll period, so the annual change is not an exact quote for an individual payslip.
Sample inputs: £50,000 annual salary, £5,000 additional gross pay, 5% employee pension, no student loan and rUK tax bands. The result compares estimated annual take-home with and without overtime, so it estimates year-level liability rather than the exact deduction on one payslip.
Income Tax, employee NI and loan deductions are affected by pay-period payroll rules, tax code, NI category, prior pay and rounding. This model assumes one employment, standard NI category, no other income/benefits, no Child Benefit charge and no tax-code adjustments. An employer may use different pensionable-pay rules; salary sacrifice and employer NI pass-back depend on your scheme.
Personal figures stay in this browser tab only; they are not added to a URL or restored after reload. . Current rules checked against HMRC/GOV.UK sources for 2026/27; confirm with payroll for an actual payment.
Estimated extra take-home cash for the tax year
£3,288
From £5,000 gross overtime after incremental Income Tax (£1,346), employee NI (£116), loan deductions (£0) and the selected regular pension contribution (£250). This is an annual comparison, not a payroll payslip quote.
Incremental Income Tax + NI + loan deductions: 29.2% of overtime. Cash retained after your selected pension rate: 65.8%.
£250
Based on the selected employee pension percentage. Employer contributions are excluded.
-£116 extra cash
The shared tax model estimates take-home cash and adds the overtime gross to pension. This excludes any employer NI pass-back and confirms no scheme or allowance eligibility.
Modelled pension added: £5,000.
Annual incremental cash-flow estimate; the employee pension method is net pay.
| Line item | Amount |
|---|---|
| Gross overtime | £5,000 |
| Additional Income Tax | £1,346 |
| Additional employee NI | £116 |
| Additional loan deductions | £0 |
| Additional employee pension | £250 |
| Extra take-home cash | £3,288 |
Both series are GBP amounts from the same annual incremental model; employer NI pass-back is excluded.
| Scenario | Additional cash | Pension added |
|---|---|---|
| Selected pension rate | £3,288 | £250 |
| 100% overtime to pension | -£116 | £5,000 |
Shows cash after incremental tax, NI, loan deductions and the selected pension rate. It is not a marginal tax-rate curve.
| Gross overtime scenario | Take-home cash retained (%) |
|---|---|
| £0 | 0.0% |
| £833 | 72.1% |
| £1,667 | 73.0% |
| £2,500 | 73.4% |
| £3,333 | 71.1% |
| £4,167 | 67.9% |
| £5,000 | 65.8% |
| £5,833 | 64.2% |
| £6,667 | 63.1% |
| £7,500 | 62.2% |
| £8,333 | 61.5% |
| £9,167 | 60.9% |
| £10,000 | 60.4% |
The model assumes one employee and the standard NI category. It excludes tax-code timing, irregular pay-period NI, multiple jobs, other income and benefits, HICBC, employer pension contributions, annual-allowance tests and payroll rounding.
Salary sacrifice changes employment terms and may affect statutory pay, borrowing and benefit calculations. Confirm scheme details with your employer: HMRC salary-sacrifice guidance.
These GOV.UK and HMRC sources support the overtime, Income Tax, National Insurance, student-loan, pension and HICBC explanations. The calculator remains an estimate.