Model your combined take-home pay, Income Tax and National Insurance when holding two jobs at once — including the primary/secondary treatment HMRC applies and the stacking effect on tax bands.
Updated for the 2026/27 tax year (rates from 6 April 2026).
Enter your two jobs
Job 1 — Primary
Job 2 — Secondary
Combined result
Two jobs · PAYE per payslip
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PAYE vs true liability
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settled via P800 at year end
One salary · stacked bands
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Total combined gross
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Income Tax (both jobs)
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National Insurance (both jobs)
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Pension (both jobs)
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Student loan & Child Benefit
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Combined take-home (real)
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Heads up:
Enter both salaries above to see your combined take-home. Figures use 2026/27 HMRC rates. Left card (PAYE per payslip): Job 1 uses the 1257L code and Job 2 the BR (basic-rate) code — the normal split HMRC applies across two concurrent jobs. Right card (one salary): both incomes stacked under a single 1257L code, i.e. your true annual liability. The middle figure is the gap between what PAYE pre-withholds and what you actually owe. Tax is always based on your total income, so at year end HMRC reconciles the difference through a P800 — you either pay a top-up or receive a refund. This does not mean two jobs are taxed more than one job of equal total pay.
💡 Making the most of two jobs
🧾BR code on Job 2: your second job is typically taxed at a flat 20% with no personal allowance, so it never benefits from the allowance your first job already used.
📈Stacked bands: HMRC always taxes your total income as one stack — combined earnings above £50,270 are taxed at 40%, and above £100,000 your personal allowance is withdrawn at 60p per £1, even though your second job's BR code never saw the allowance.
👶Child Benefit cliff: adjusted net income over £60,000 triggers the High Income Child Benefit Charge; over £80,000 it claws back the full benefit.
🏦Pension relief: salary-sacrificing into a pension on either job lowers adjusted net income and can keep you under the higher-rate and allowance-taper thresholds.