NHS doctors’ take-home pay, after tax, NI and your pension.
For resident (junior) doctors, SAS doctors and consultants. Enter your pay and we take off income tax, National Insurance, your NHS Pension and any student loan, at HMRC’s rates for 6 April 2026 to 5 April 2027.
Take-home pay by grade, FY1 to consultant.
Full-time basic pay in England for 2026/27, after income tax, National Insurance and the NHS Pension, with no student loan. On-call, weekend and extra-hours pay come on top: tap a figure to open it in the calculator and add yours.
| Grade | Basic pay a year | Pension | Take-home a month |
|---|---|---|---|
| FY1 | £41,226 | 9.8% | £2,497.52 |
| FY2 | £47,610 | 9.8% | £2,838.85 |
| CT1, CT2, ST1, ST2 | £55,355 | 10.7% | £3,245.16 |
| CT3, ST3 | £67,325 | 10.7% | £3,773.64 |
| CT4, ST4, ST5 | £67,998 | 12.5% | £3,741.37 |
| ST6 | £76,582 | 12.5% | £4,102.61 |
| ST7, ST8 | £77,348 | 12.5% | £4,134.85 |
| Specialty doctor, first point | £63,696 | 10.7% | £3,617.65 |
| Specialist, first point | £104,401 | 12.5% | £5,273.33 |
| Consultant, first point | £113,565 | 12.5% | £5,658.98 |
| Consultant, top point | £150,569 | 12.5% | £6,769.70 |
From ST3 to ST4, basic pay rises by £673 but take-home falls by about £32.27 a month: the higher pay crosses into the 12.5% NHS Pension tier, which starts at £67,669.
Basic pay from 1 April 2026: NHS Employers, Pay and Conditions Circular (M&D) 1/2026 R2, 24 July 2026. Resident doctors on the 2016 contract, specialty doctors and specialists on the 2021 contracts, consultants on the 2003 contract. Scotland, Wales and Northern Ireland set their own doctors’ pay.
2026/27 rates for doctors, at a glance.
The figures behind the calculator, for 6 April 2026 to 5 April 2027, checked on 31 October 2026 against GOV.UK, the NHS Business Services Authority and the Scottish Public Pensions Agency.
Income tax: England, Wales and Northern Ireland
| Band | Rate | Pay a year |
|---|---|---|
| Tax-free allowance | 0% | Up to £12,570 |
| Basic rate | 20% | £12,571 to £50,270 |
| Higher rate | 40% | £50,271 to £125,140 |
| Additional rate | 45% | Over £125,140 |
The tax-free allowance falls by £1 for every £2 of pay over £100,000, and is gone at £125,140.
Income tax: Scotland
| Band | Rate | Pay a year |
|---|---|---|
| Tax-free allowance | 0% | Up to £12,570 |
| Starter rate | 19% | £12,571 to £16,537 |
| Basic rate | 20% | £16,538 to £29,526 |
| Intermediate rate | 21% | £29,527 to £43,662 |
| Higher rate | 42% | £43,663 to £75,000 |
| Advanced rate | 45% | £75,001 to £125,140 |
| Top rate | 48% | Over £125,140 |
Bands shown with the standard tax-free allowance.
National Insurance
| Pay a year | Rate |
|---|---|
| Up to £12,570 | 0% |
| £12,570 to £50,270 | 8% |
| Over £50,270 | 2% |
Employees, category A. None once you reach State Pension age.
Student loans
| Plan | Repay above | Rate |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate loan | £21,000 | 6% |
Of pay above the threshold, a year. With two undergraduate plans you repay 9% above the lower threshold.
NHS Pension: England and Wales
| Pensionable pay a year | You pay |
|---|---|
| Up to £13,259 | 5.2% |
| £13,260 to £28,854 | 6.5% |
| £28,855 to £35,155 | 8.3% |
| £35,156 to £52,778 | 9.8% |
| £52,779 to £67,668 | 10.7% |
| £67,669 and above | 12.5% |
From 1 April 2026. One rate on all your pensionable pay.
NHS Pension: Scotland
| Pensionable pay a year | You pay |
|---|---|
| Up to £13,330 | 5.7% |
| £13,331 to £28,987 | 6.4% |
| £28,988 to £34,302 | 7% |
| £34,303 to £43,038 | 8.7% |
| £43,039 to £45,134 | 9.8% |
| £45,135 to £54,862 | 10.5% |
| £54,863 to £59,369 | 11.2% |
| £59,370 to £83,026 | 11.6% |
| £83,027 and above | 12.7% |
From 1 April 2026, for pay in the 2026/27 scheme year (SPPA Circular 2026/03, Table 2).
Questions doctors ask about take-home pay.
How much does an FY1 take home a month in 2026/27?
On full-time basic pay of £41,226 in England, about £2,497.52 a month. That’s after £410.26 income tax, £191.04 National Insurance and £336.68 for the NHS Pension (9.8%). With a Plan 2 student loan it’s about £2,409.52. On-call, weekend and extra-hours pay come on top: add yours in the calculator.
How much does a consultant take home?
A new consultant in England on £113,565 takes home about £5,658.98 a month, after income tax, National Insurance and the NHS Pension (12.5%). At the top of the scale, £150,569, it’s about £6,769.70 a month. Clinical Impact Awards and extra programmed activities come on top.
What NHS Pension rate will I pay in 2026/27?
It depends on your pensionable pay. In England and Wales it runs from 5.2% (up to £13,259) to 12.5% (£67,669 and above). On basic pay, FY1 and FY2 doctors pay 9.8%, CT1 to CT3 and ST1 to ST3 10.7%, and CT4, ST4 and above 12.5%. Pensionable extras can move you up a tier. NHS Scotland has its own tiers, from 5.7% to 12.7%.
Does the NHS Pension lower my tax?
Yes. It comes off your pay before income tax, so it saves tax at your top rate: for an FY1 on basic pay that’s £808.03 a year. It doesn’t lower National Insurance or student loan repayments, which are worked out on your whole pay.
Why was so much tax taken after I started a new rotation?
If your new employer doesn’t have your P45 in time, you may be put on an emergency tax code, ending W1, M1 or X. It’s temporary. Once HMRC updates your code, tax you overpaid usually comes back through your payslip. Your tax code is on your payslip and in the HMRC app.
Do doctors in Scotland pay more income tax?
On pay above about £33,500, yes. Scotland has six income tax rates, from 19% to 48%. On £50,000, income tax is £8,982.05 a year in Scotland and £7,486.00 in England, Wales and Northern Ireland. National Insurance is the same across the UK, and NHS Scotland’s pension has its own tiers.
How much student loan will I repay as a doctor?
9% of pay above your plan’s threshold, or 6% above £21,000 for a postgraduate loan. In 2026/27 the thresholds are £26,900 (Plan 1), £29,385 (Plan 2), £33,795 (Plan 4) and £25,000 (Plan 5). An FY1 on £41,226 with Plan 2 repays £88 a month.
What happens to take-home pay over £100,000?
Your tax-free allowance shrinks by £1 for every £2 over £100,000 and is gone at £125,140, so in England, Wales and Northern Ireland pay in that range is taxed at an effective 60%. NHS Pension contributions count against it: a new consultant on £113,565 pays £14,195.63 into the NHS Pension, which brings their taxable pay to £99,369.37, under £100,000.
Can I get tax back on my GMC and royal college fees?
Yes, if you pay them yourself and your employer doesn’t pay you back. Fees to bodies on HMRC’s approved list, such as your GMC fee and royal college subscription, can be claimed on a P87, HMRC’s form for work costs you pay yourself. You get back tax at your top rate: £20 for every £100 at 20%, £40 at 40%. Reimbsr keeps your receipts and fills in the P87 for you.
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