The BR code
Your main job gets 1257L. The second gets BR, taxing all its pay at 20%. If your combined income crosses £50,270, the second job may get D0 instead.
Splitting your allowance
If your main job pays less than £12,570, you can ask HMRC to move unused allowance to the second job. Your Personal Tax Account lets you do this.
National Insurance
Each job is assessed for NI separately. Two jobs each paying £12,000 means no employee NI at all, even though a single £24,000 job would.
One household budget, separate payroll records
A combined annual income estimate and two employer payslips serve different purposes. Keep each job's pay and code separate when checking deductions, even when combining net income for budgeting.
Try it with your own numbers
Work out how much UK Income Tax you'll pay in 2026/27, band by band.
Frequently asked questions
Will I pay tax on a second job under £12,570?
Yes, through a BR code, unless your main job leaves allowance unused and you ask HMRC to transfer it.
Check it on GOV.UK: Tax codes (opens GOV.UK in a new tab)
Sources
Tax year 2026/27. Check these official sources for current rules and deadlines.
Related calculators
- Income Tax Calculator — Work out how much UK Income Tax you'll pay in 2026/27, band by band.
Related guides
- Tax Codes Explained — What your tax code means, from 1257L to K codes, BR, D0, NT and emergency codes, and what to do if yours looks wrong.
- Tax on Side Hustle Income — When side hustle income becomes taxable, the £1,000 trading allowance, and how platform reporting rules work.