Second job tax calculator
Enter the yearly pay from your main job and from your second job. The calculator shows what each job pays after income tax and National Insurance, the total from both, and the tax code it has used for each one. You can put all of the personal allowance on the main job or split it between the two.
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What the calculator assumes
- The 2026/27 tax year and the income tax rates for England, Wales and Northern Ireland. Scottish rates are not used on this page.
- Both jobs pay you through PAYE, and you have no other income.
- Your personal allowance is worked out on the pay from both jobs together, so it shrinks if the total is over £100,000.
- Each employer works out National Insurance on its own pay, at the standard rate (category A).
- Neither job takes a pension contribution or a student loan repayment.
- Each job is worked out for the whole year at once.
How the personal allowance is shared
You have one personal allowance, £12,570 for most people, however many jobs you have. HMRC gives you a separate tax code for each job, and the codes tell each employer how much of the allowance to use. Usually the main job gets all of it and the second job gets none.
When the second job has no allowance, its code sets a single rate for all of its pay. According to the GOV.UK guide to tax code letters, BR taxes everything from that job at the basic rate, D0 at the higher rate and D1 at the additional rate. In 2026/27 those rates are 20%, 40% and 45%.
If your main job pays less than the allowance, the unused part can go to the second job instead. Choose to split the allowance, then set the share that goes to the second job. Both jobs then get a code with a number in it, and each is taxed on the normal bands above its share of the allowance.
Which code the second job gets
The code changes how much each payroll takes. HMRC normally gives a second job BR when your combined pay stays inside the basic rate band. If your main job already uses up that band, the second job's pay falls in the higher rate band, which is what D0 collects. D1 applies the same idea at the additional rate.
A code that does not match your total income means the two payrolls take too much or too little. HMRC usually puts this right by changing a tax code during the year or by sending a bill or a refund after it ends. Our tax code checker explains what the code on your payslip means.
Why National Insurance can be lower with two jobs
Each employer works out National Insurance only on the pay it gives you, without looking at your other job. Each job therefore has its own threshold of £12,570 a year before National Insurance starts, so a small second job can pay none at all. Two jobs can pay less National Insurance than one job paying the same total. The National Insurance rates page has the thresholds for 2026/27.
What it leaves out
- Scottish income tax, and the S codes used for it.
- Pension contributions and student loan repayments in either job.
- Deferring National Insurance, which some people with more than one job can apply for.
- Emergency tax codes, K codes and codes changed for benefits in kind.
- Money earned from self-employment. The self-employed tax calculator covers that.
To see one job on its own with a pension and a student loan, use the take-home pay calculator.
Official guidance
- Tax codes on GOV.UK
- What your tax code means on GOV.UK
- How much National Insurance you pay on GOV.UK
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