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Compare estimated employee take-home costs across pension methods and check entered pension input against a 2026/27 Annual Allowance estimate.
Enter £0 to £1,000,000 per year.
Enter £0 to £1,000,000 per year.
Enter £0 to £1,000,000 per year.
Tapered allowance check (optional)
Enter both HMRC-defined income figures to check tapering; leave both blank if you do not know them.
Enter £0 to £2,000,000 per year, or leave blank.
Enter £0 to £2,000,000 per year, or leave blank.
Lowest modelled take-home cost for the entered employee contribution
Salary Sacrifice · £3,712/year
Share links include salary, pension and allowance figures in an unencrypted URL.
This comparison models Net Pay, Relief at Source and salary sacrifice for the same gross employee contribution. Check your scheme's method and payroll treatment; the lowest modelled cost does not confirm scheme availability or personal suitability.
The Relief at Source figure estimates the eventual cost after any extra tax relief indicated by this simplified model. The provider normally adds 20% basic-rate relief to the pension; higher- or additional-rate relief may need to be claimed separately. This estimate assumes relevant relief is obtained and does not show when it reaches you, so the actual change to take-home pay can differ. See HMRC guidance on pension tax relief.
The exact estimates are listed in the table.
| Method | Estimated take-home cost | Gross amount into pension |
|---|---|---|
| Net Pay | £3,840 | £6,400 |
| Relief at Source | £3,840 | £6,400 |
| Salary Sacrifice | £3,712 | £6,400 |
Employee and employer contributions are shown separately; total input is the sum used in the allowance check.
| Input | Amount |
|---|---|
| Employee (modelled) | £6,400 |
| Employer | £2,400 |
| Total | £8,800 |
This comparison shows entered pension input against the modelled allowance limit; it does not calculate a tax charge or carry forward.
| Measure | Amount |
|---|---|
| Annual Allowance estimate | £60,000 |
| Pension input entered | £8,800 |
| Headroom / (above allowance) | £51,200 |
This 2026/27 UK illustration compares estimated take-home cost for the same gross employee pension contribution under Net Pay, Relief at Source and salary sacrifice, then compares entered pension contributions with a modelled allowance limit.
Enter gross annual amounts. Pension input is the entered employee contribution plus employer contribution; employer contributions do not count toward employee take-home cost. Income Tax uses the standard Personal Allowance, its taper above £100,000 and 2026/27 England, Wales and Northern Ireland bands; employee National Insurance uses standard category-A thresholds and rates. The model assumes the gross employee contribution is eligible for the modelled relief; salary sacrifice reduces modelled salary but does not add employer National Insurance savings to the pension.
The standard Annual Allowance is used unless both adjusted income and threshold income are entered and meet the taper tests. Scotland and payroll-specific rules are not modelled. If MPAA applies, the check covers only entered money-purchase contributions; it does not assess alternative allowance rules or a personal tax charge. Carry forward, an Annual Allowance tax charge, tax codes, bonuses, benefits, provider mechanics and employer policy are outside scope.
These official HMRC and GOV.UK sources support the Annual Allowance, pension tax relief, salary-sacrifice, Lump Sum Allowance and National Insurance explanations on this page. The calculator remains an illustration and does not determine your personal tax position.