PERINVO
payroll tools
📋 1. Pay & location
Add pay items, choose the UK region and payroll frequency. The calculator annualises everything to Tax Year 2026–27 (6 Apr 2026 → 5 Apr 2027).
| Component | Amount | Tax | NI | Student loan |
|---|
⚙️ 2. PAYE, NI, pension & loans
Supports common codes. Personal Allowance tapers above £100,000.
If enabled, pension applies on qualifying band (approx.) between £6,240 and £50,270 per year (annualised). You can switch off for full-pay %.
📊 3. Payroll estimate
Net pay (per selected frequency)
—
Total deductions (per selected frequency)
—
| Gross pay (annualised) | — |
| Taxable pay (annualised) | — |
| Income Tax (annual) | — |
| Employee NI (annual) | — |
| Student loan (annual) | — |
| Postgraduate loan (annual) | — |
| Employee pension (annual) | — |
| Net pay (annual) | — |
| Employer NI (annual) | — |
| Employer pension (annual) | — |
| Total employer cost (annual) | — |
🧾 Tax & NI reference (2026–27)
rUK PAYE bands (above allowance): 20% up to £37,700 · 40% to £125,140 · 45% above.
Scotland PAYE bands (above allowance): 19% up to £3,967 · 20% to £16,956 · 21% to £31,092 · 42% to £62,430 · 45% to £125,140 · 48% above.
NI (Cat A): 8% between £12,570–£50,270 · 2% above · Employer 15% above £5,000.
Scotland PAYE bands (above allowance): 19% up to £3,967 · 20% to £16,956 · 21% to £31,092 · 42% to £62,430 · 45% to £125,140 · 48% above.
NI (Cat A): 8% between £12,570–£50,270 · 2% above · Employer 15% above £5,000.