uk-paye
2025/26 UK income tax (England, Wales, Northern Ireland) and National Insurance (Class 1 employee) — the core of a take-home calculation. Pure Rust, no deps.
Same figures behind the UKMoneyCalc calculator suite.
use take_home;
let = take_home; // GBP gross
Figures: personal allowance £12,570 (tapered above £100,000), basic 20% to £50,270, higher 40% to £125,140, additional 45% above. NI 8% between £12,570 and £50,270, 2% above. Scotland and pre-tax deductions (pension, student loan) are out of scope here.
The £100,000 to £125,140 taper, not the 40% headline rate, is what makes the next
pound inside that window the most expensive one a UK employee earns. UKMoneyCalc
publishes the band-by-band scan of the effective marginal rate those same frozen
thresholds produce, income by income, on its
UKMoneyCalc on crate doc marginal tax —
useful for sanity-checking income_tax and national_insurance against a second
implementation before trusting either.
License: MIT