Update
2025-26 tax year changes and what they mean
A practical overview of the current PayPath UK ruleset and the parts most likely to affect take-home pay planning.
What changed
This ruleset refresh keeps the current tax-year assumptions visible in one place so users can check what the calculators are based on before making comparisons.
Why this page exists
The calculators are only useful if users can see which ruleset they are based on. This page is the current-year reference point for the assumptions behind PayPath UK.
What the current ruleset covers
The current model supports the rest of the UK and Scotland, employee National Insurance, supported student loan plans, bonus modelling, salary sacrifice planning, take-home estimates, and compensation comparisons.
What this means in practice
For most users, the biggest planning differences come from marginal tax bands, student loan deductions, and whether a pension contribution is modelled through salary sacrifice. That is why the take-home pay calculator, salary sacrifice calculator, and pay rise calculator all surface ruleset assumptions more clearly now.
What this page does not try to do
This is not a complete tax manual. It is a practical overview of the ruleset that supports the calculators. Real payroll, tax codes, benefits in kind, and employer-specific arrangements can still produce different payslip outcomes.
Best next step
If your decision depends on a specific salary, bonus, or sacrifice amount, run the matching calculator and then compare the scenario in the workspace instead of relying on a general guide alone.
Related guides
Guide
UK take-home pay explained properly
A practical guide to what actually sits between gross salary and spendable pay in the UK.
2 min read
Guide
Student loans and take-home pay, explained properly
A practical UK guide to how student loan plans change take-home pay, why Plan 1, Plan 2, Plan 4, Plan 5, and postgraduate loans feel different, and what that means for raises, bonuses, salary sacrifice, and job offers.
9 min read
Guide
Scotland versus rest-of-UK tax differences
A practical look at why the same gross pay can lead to different take-home results in Scotland and the rest of the UK.
2 min read
Worked examples
Worked example
Take-home pay on GBP 25,000
A practical example of take-home pay at a salary where basic living-cost planning often matters more than headline pay.
2 min read
Worked example
Take-home pay on GBP 60,000
A worked example of annual and monthly take-home pay at a salary that is well into higher-rate territory.
2 min read
Worked example
Bonus of GBP 20,000 after tax
A larger worked bonus example showing why the cash you keep is often lower than the headline award suggests.
2 min read
How to use PayPath here
Run the relevant calculator for your live numbers, review the methodology if the assumptions matter to your decision, and save the strongest scenarios in the workspace if you are comparing more than one option.