How much you keep
| Salary (England) | £5,000 bonus after tax, NI |
|---|---|
| £30,000 | £3,600 |
| £48,000 | £3,160 (crosses into higher rate) |
| £70,000 | £2,900 |
| £105,000 | £1,900 (inside the taper) |
The bonus month
Monthly PAYE spreads your bands across twelve months. A big bonus in one month can push more of that month's pay into higher bands than it would reach annually. Cumulative coding usually rebalances later in the year.
Bonus sacrifice
Swapping a bonus for a pension contribution avoids tax and NI entirely, and can restore the Personal Allowance for anyone pushed above £100,000.
Do not turn a one-off award into regular income
Use an annual comparison to understand the overall effect of a bonus. Keep that separate from the amount expected on one payslip and from an ordinary-month spending plan.
Try it with your own numbers
Work out how much of your bonus you keep after Income Tax, NI and student loan in 2026/27, based on your salary.
Frequently asked questions
Is NI charged on bonuses?
Yes, but in the month you're paid, any pay above the monthly upper limit only attracts 2%.
Check it on GOV.UK: National Insurance rates and category letters (opens GOV.UK in a new tab)
Sources
Tax year 2026/27. Check these official sources for current rules and deadlines.
Related calculators
- Bonus Tax Calculator — Work out how much of your bonus you keep after Income Tax, NI and student loan in 2026/27, based on your salary.
Related guides
- Tax on Overtime — Why overtime can look heavily taxed on a single payslip, how it's actually taxed over the year, and how to estimate what you'll keep.
- Salary Sacrifice Explained — How salary sacrifice works for pensions, electric cars and cycle schemes, how much tax and NI you save, and the downsides to check.
- The Personal Allowance Explained — How the £12,570 Personal Allowance works, who loses it, the £100,000 taper and the 60% trap, plus ways to protect it.