TWO JOBS · 2026/27
Two jobs tax calculator
Model two employments separately and compare payroll deductions with a combined annual Income Tax estimate.
Estimated combined take-home
£38,320
- Combined gross pay
- £47,000
- Income Tax through payroll
- £6,886
- NI across both jobs
- £1,794
- Payroll tax vs combined estimate
- +£0
National Insurance is normally calculated separately for unrelated employments. The comparison is a planning signal, not an HMRC reconciliation.
SOURCES & REVIEW
Checked against official guidance
Last checked 14 July 2026 · Rule version GB-2026.27.1
GOV.UK: Tax codes ↗GOV.UK: NI with more than one job ↗COMMON QUESTIONS
Frequently asked questions
Why is my second job often taxed at BR?
BR normally taxes all pay from that employment at the basic rate because the Personal Allowance is used elsewhere.
Is National Insurance combined?
For unrelated employments it is normally calculated separately, although special aggregation rules can apply.