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uk-paye

UK PAYE take-home pay — 2025/26 income tax for England, Wales and Northern Ireland, the £100,000 personal-allowance taper, and Class 1 employee National Insurance. The single take_home(gross) call that powers a paycheck calc.

uk-paye is a pure-Rust, zero-dependency crate that computes income tax, the tapered personal allowance, National Insurance, and take-home pay. It is the math behind the UKMoneyCalc take-home calculator suite.

Why PAYE take-home matters

Every UK employee is paid through PAYE (Pay As You Earn): the employer withholds income tax and National Insurance before the salary lands. The headline numbers a worker actually cares about are the net figure and the two deductions behind it. This crate computes exactly those three values from a single gross salary, using the frozen 2025/26 thresholds.

Band Rate 2025/26 taxable income
Personal Allowance 0% £0 – £12,570
Basic rate 20% £12,571 – £50,270
Higher rate 40% £50,271 – £125,140
Additional rate 45% over £125,140

Above £100,000 the Personal Allowance is tapered away at £1 lost for every £2 of extra income, reaching zero at £125,140 — a 60% effective marginal rate in that band.

Install

[dependencies]
uk-paye = "0.1"

Quick start

use uk_paye::take_home;

let (net, tax, ni) = take_home(50_000.0); // £50,000 gross
// net ≈ 39,519.60  tax ≈ 7,486.00  ni ≈ 2,994.40

Scope

  • England, Wales and Northern Ireland income tax bands (2025/26).
  • Class 1 employee National Insurance at 8% / 2%.
  • The £100,000 personal-allowance taper.

Out of scope: Scottish income tax (different bands), pension and salary sacrifice, student loan Plan deductions, and employer NI. Those layers sit on top of the gross figure this crate consumes.

Figures source

Thresholds and rates are the UK 2025/26 tax year figures, frozen at the 2023/24 levels by HMRC. The Personal Allowance is £12,570; the additional-rate threshold is £125,140, chosen so the allowance tapers exactly to zero at the top of the higher band.

Built for UKMoneyCalc — the UK take-home pay and personal-finance calculator hub.