UK · 2026 to 2027 tax year
Net-to-gross salary calculator
Short answer
To take home £2,500 a month in 2026/27 on tax code 1257L, you need a gross salary of £36,775.16 a year (£3,064.60 a month): £4,839.20 goes in income tax and £1,935.96 in National Insurance. Every £1 of extra take-home costs about £1.39 of salary for a basic rate taxpayer and £1.72 for a higher rate taxpayer.
| Item | Year | Month |
|---|---|---|
| Gross salary | £36,775.16 | £3,064.60 |
| Income tax (PAYE) | −£4,839.20 | −£403.27 |
| National Insurance | −£1,935.96 | −£161.33 |
| Take-home pay | £30,000.00 | £2,500.00 |
Worked example: £2,500 a month after tax
- £2,500 a month take-home is £30,000 for the year.
- Try £36,775.16. Tax-free pay on 1257L is £12,579, leaving £24,196 taxable (rounded down to the pound): 20% is £4,839.20.
- National Insurance: £3,064.59 a month, so 8% of £2,016.59 above the £1,048 Primary Threshold is £161.33 a month, £1,935.96 for the year.
- Take-home: £36,775.16 − £4,839.20 − £1,935.96 = £30,000.00, or exactly £2,500 a month. The gross salary is right.
Figures from this calculator, using HMRC's 2026/27 PAYE tax table routines and National Insurance rates, the same routines as the take-home pay calculator. No pension or student loan. General information, not tax advice.
Gross salary for common take-home pay, 2026/27
| Take-home a month | Gross a year | Gross a month | Income tax a year | NI a year |
|---|---|---|---|---|
| £1,500 | £20,108.44 | £1,675.70 | £1,505.80 | £602.64 |
| £2,000 | £28,441.65 | £2,370.14 | £3,172.40 | £1,269.25 |
| £2,500 | £36,775.16 | £3,064.60 | £4,839.20 | £1,935.96 |
| £3,000 | £45,108.36 | £3,759.03 | £6,505.80 | £2,602.56 |
| £4,000 | £64,548.56 | £5,379.05 | £13,247.60 | £3,300.96 |
Each step of £500 a month take-home needs about £8,333 more salary while you're a basic rate taxpayer (72p of each extra £1 is kept), and about £10,345 more once the extra salary is above £50,270, where 40% tax and 2% National Insurance leave 58p of each £1.
When you need net-to-gross
- Families agreeing a nanny's pay as a net weekly or monthly figure: the employer still pays the tax and National Insurance on the gross, so the gross is the number to put in the contract.
- Employers grossing up a payment they've promised as a net amount, such as a relocation payment or a one-off award.
- Job seekers checking what salary they need to cover their rent and bills.
The official method, step by step
- Start from the take-home pay wanted. A monthly figure is treated as twelve months, so £2,500 a month is £30,000 for the year.
- Guess a gross salary and work it forwards the normal way: pension (if any) off before tax, PAYE income tax from the tax code (tax-free pay, then 20% on the next £37,700, 40% to £125,140 and 45% above), and employee National Insurance month by month at 8% from £1,048 to £4,189 and 2% above.
- Compare the take-home with the target and adjust the salary, halving the gap each time, until it gives the target to the penny.
- Check the answer forwards: the gross salary shown is run through the same take-home calculation, and that is the table under the calculator.
- PAYE taxes whole pounds of pay and National Insurance rounds to the penny, so a few targets can't be hit exactly. Then the calculator gives the lowest salary that reaches at least the target and says by how much it's over.
What this leaves out
- Student loan and postgraduate loan repayments (the payslip generator handles them)
- Salary sacrifice and relief at source pensions: the pension here is taken before tax but not before National Insurance (a net pay arrangement)
- The loss of personal allowance over £100,000, which a tax code doesn't apply by itself
- Weekly, fortnightly and four-weekly pay, bonuses and pay that changes during the year
- Benefits in kind, other income and Scottish or Welsh rates for codes without S or C
Sources: HMRC, Specification for PAYE Tax Table Routines, version 24.0 (February 2026), Appendices A–C (read 24 September 2026); HMRC, Rates and thresholds for employers 2026 to 2027 (read 24 September 2026); HMRC, 2026 to 2027: Employer further guide to PAYE and National Insurance contributions (CWG2) (read 24 September 2026).
Net-to-gross salary calculator: common questions
How do I work out gross salary from net pay in the UK?
Find the salary whose income tax and National Insurance leave your net figure. There's no single formula because the rates change at the thresholds, so the calculator tries salaries and checks each one forwards until the take-home matches to the penny.
What gross salary gives £2,000 a month after tax?
£28,441.65 a year, or £2,370.14 a month, for 2026/27 on tax code 1257L with no pension or student loan. Income tax is £3,172.40 and National Insurance £1,269.25 a year.
What gross salary gives £30,000 a year after tax?
£36,775.16 for 2026/27 on tax code 1257L. That is £2,500 a month take-home after £4,839.20 income tax and £1,935.96 National Insurance.
Is there a simple formula for net to gross?
Within one band, yes. For a basic rate taxpayer above both allowances, gross = (net − £3,521.88) ÷ 0.72 a year in 2026/27 on tax code 1257L, because 20% tax and 8% National Insurance leave 72p of each pound above the allowances. Across a threshold the rate changes, which is why a calculator is easier.
Does a pension change the gross salary I need?
Yes, it raises it. A pension taken before tax comes out of the gross salary, so you need more gross to keep the same take-home, although tax relief means each £1 of pension costs you less than £1 of take-home.
Should a nanny's pay be agreed gross or net?
Gross is safer. With a net agreement the employer has to pay any rise in tax or National Insurance, or the effect of a changed tax code. If you've agreed a net figure, this calculator gives the gross to put on the payslip.
Why can't some take-home figures be matched exactly?
PAYE works on whole pounds of taxable pay and National Insurance rounds to the penny, so one penny more salary can add a few pence of tax. For the rare target that falls between two results, the calculator shows the lowest salary that gives at least that take-home.
Can I make a payslip from this?
Yes. “Make the payslip with these numbers” opens the payslip generator with a month of the gross salary, its income tax and National Insurance filled in. Every line can be edited.
Need a payslip for this pay?
Free to create and preview. No account or card.