Locum Take Home Calculator
Estimate annual, monthly, weekly and per-day take-home pay from a UK locum day rate after income tax, employee National Insurance, pension, student loan and umbrella-style fees.
Locum Pay Inputs
Estimated Take Home Pay
This is an annualised estimate from the inputs shown. Payroll timing, tax code changes, multiple jobs and umbrella terms can change an actual payslip.
What The Locum Take Home Estimate Includes
This calculator is built for UK locum workers who are paid a day rate or shift-style rate and want a practical estimate of net pay before accepting a booking pattern. It is useful for locum doctors, pharmacists, healthcare staff, education cover, professional contractors on PAYE terms and other workers whose earnings vary by week. It starts with your day rate, paid days and working weeks, then deducts income tax, employee National Insurance, pension or salary sacrifice, a student loan plan if selected and a weekly umbrella or agency fee.
The page is not a payroll system, tax return or IR35 status tool. It uses annualised calculations so that you can compare roles. Actual PAYE deductions are normally made per pay period, and a month with extra shifts can create a larger deduction than the annual average suggests. If you have a limited company, self-employment profits, dividends, benefits in kind, reimbursed expenses, NHS pension tier changes or more than one job, use this as a planning screen and then check the official route or a qualified adviser.
Example: Four Days A Week At GBP 450
Gross Income
At GBP 450 per day, four paid days per week and 44 working weeks, gross locum income is GBP 79,200. The weeks input lets you allow for holidays, gaps between contracts, study leave or unpaid time.
Pension And Fees
A 5 percent pension or salary sacrifice setting deducts GBP 3,960. A GBP 25 weekly umbrella or agency fee over 44 weeks deducts GBP 1,100. If your umbrella statement deducts employer costs from an assignment rate, model that separately.
Tax And NI
The calculator estimates PAYE income tax after personal allowance and employee Class 1 National Insurance on the annualised employment income. Scotland uses Scottish income tax bands for non-savings, non-dividend income.
Net Pay
The result shows annual net pay plus the equivalent monthly, weekly and paid-day value. The per-day figure is often the clearest way to compare two locum offers with different booking patterns.
Calculation Method
The calculator keeps each deduction visible so that a user can see why the take-home result changes. Formula lines are split for audit. The tax bands are simplified annual bands for employment income and should be checked against an actual tax code and payslip.
Gross locum income = day rate x paid days per week x working weeks
Total gross income = gross locum income + other taxable employment income
Pension amount = gross locum income x pension percent / 100
Taxable income estimate = total gross income - pension amount - allowable expenses - tapered personal allowance
Income tax = sum of taxable income in each band x band rate
Employee NI = 8 percent between GBP 12,570 and GBP 50,270 plus 2 percent above GBP 50,270
Student loan = selected plan rate x income above selected annual threshold
Net pay = gross locum income - pension - income tax - employee NI - student loan - umbrella or agency fees
For the 2026/27 tax year, the standard personal allowance remains GBP 12,570 for many people, but it tapers for income above GBP 100,000. The calculator applies a simple taper based on entered annual income after pension. Marriage Allowance, Blind Person’s Allowance, Scottish taxpayer status, benefits in kind and coding notices can change the real allowance.
Tax, NI And Student Loan Figures Used
| Deduction | 2026/27 Figure Used | How The Page Treats It | When To Check Further |
|---|---|---|---|
| England, Wales and Northern Ireland income tax | 20 percent basic, 40 percent higher, 45 percent additional on taxable income bands. | Applied after the personal allowance and pension/expense inputs. | Check a tax code, benefits in kind, Marriage Allowance or other income. |
| Scottish income tax | Starter 19 percent, basic 20 percent, intermediate 21 percent, higher 42 percent, advanced 45 percent, top 48 percent. | Applied to non-savings, non-dividend employment income when Scotland is selected. | Check residence status if you work in one part of the UK but live in another. |
| Employee National Insurance | 8 percent from GBP 12,570 to GBP 50,270, then 2 percent above. | Annualised Class 1 category A style estimate. | Actual payroll is per pay period and can vary for directors or special categories. |
| Student Loan Plan 1 | 9 percent above GBP 26,900. | Deducted annually if selected. | Check plan type and refund rules if annual income falls below the threshold. |
| Student Loan Plan 2 | 9 percent above GBP 29,385. | Deducted annually if selected. | Large overtime or bonus months can create in-year deductions. |
| Student Loan Plan 4 | 9 percent above GBP 33,795. | Deducted annually if selected. | Scottish student loan plan status is separate from Scottish income tax status. |
| Student Loan Plan 5 | 9 percent above GBP 25,000. | Deducted annually if selected. | Plan 5 repayments start under current GOV.UK timing rules. |
| Postgraduate Loan | 6 percent above GBP 21,000. | Calculated as a single postgraduate plan. It is not combined with another plan here. | If you repay both an undergraduate and postgraduate loan, add the second deduction separately. |
Locum Pay Checks Before Accepting A Booking
A day rate only tells part of the story. Before comparing two offers, check whether the rate is PAYE, umbrella, sole trader, inside IR35, outside IR35 or paid through a staff bank. Confirm holiday pay wording, pension rules, cancellation terms, paid breaks, travel, accommodation, professional indemnity, agency margin and whether any employer costs are being taken from an assignment rate. A higher headline rate can produce a lower net result if fees and unpaid gaps are larger.
- Ask for a sample payslip or pay illustration before the first shift.
- Check whether holiday pay is rolled up, accrued or paid when taken.
- Run a lower-weeks case to allow for gaps between bookings.
- Use the Scotland setting only if you are a Scottish taxpayer for income tax.
- For NHS pension, check tier, officer/practitioner treatment and any local payroll rules.
FAQs
Is this a PAYE locum calculator?
It is mainly an annualised PAYE-style estimate. You can include a weekly umbrella or agency fee, but it does not model every umbrella payslip line or employer-cost deduction.
Does it work for limited company locums?
No. Company income, dividends, corporation tax, VAT, director pay and IR35 status need a different calculation. This page focuses on employment-style take-home pay.
Why might my payslip be different?
Payroll normally deducts tax and NI by pay period. Tax codes, starter declarations, benefits, earlier earnings, holiday pay and pension treatment can all change a real payslip.
Should I include NHS pension contributions?
You can enter a pension percentage as a planning deduction. NHS pension treatment can depend on role, scheme membership, tier, practitioner status and payroll setup, so check the scheme notes or payroll team.
Can I use the student loan setting for two loan types?
The selector applies one loan plan at a time. If you repay an undergraduate plan and a Postgraduate Loan, calculate one inside the tool and add the second deduction as an extra cost outside the result.
Does the calculator give tax advice?
No. It is a planning estimate. Use HMRC, payroll, your accountant or a qualified adviser for tax positions, tax codes, expenses, IR35, self-employment or company structures.
Sources
HM Revenue & Customs. (n.d.). Income Tax Rates and Personal Allowances: Current Rates and Allowances. GOV.UK. https://www.gov.uk/income-tax-rates/current-rates-and-allowances
HM Revenue & Customs. (2026). Rates and Thresholds for Employers 2026 to 2027. GOV.UK. https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027
Scottish Government. (2026). Scottish Income Tax: Rates and Bands 2026 to 2027. gov.scot. https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/rates-and-bands-2026-to-2027/
Student Loans Company. (n.d.). Repaying Your Student Loan: When You Start Repaying. GOV.UK. https://www.gov.uk/repaying-your-student-loan/when-you-start-repaying
NHS Employers. (n.d.). NHS Pension Scheme: Member Contributions. NHS Employers. https://www.nhsemployers.org/articles/pension-contributions-and-tax-relief