How we calculate

Last reviewed: 2026-09-29.

United Kingdom (2026/27)

• Income Tax uses the Personal Allowance and bands for England, Wales and Northern Ireland, or the Scottish bands if selected. The allowance is reduced by £1 for every £2 of adjusted net income over £100,000.
• National Insurance is employee Class 1, worked out on annual earnings.
• Student loans are 9% (6% for Postgraduate Loans) of earnings above each plan’s annual threshold.
• Pensions: “net pay” contributions are deducted before Income Tax; salary sacrifice before Income Tax and NI.
• We assume the standard 1257L tax code, no benefits in kind and even pay across the year. Payroll calculates each period separately, so a payslip may differ by a few pounds.

United States (2026)

• Federal income tax uses the 2026 brackets and standard deduction for the chosen filing status, with no credits or itemized deductions.
• FICA: Social Security up to the annual wage base and Medicare on all wages, plus Additional Medicare Tax above the filing-status threshold.
• Traditional 401(k) contributions reduce federal taxable wages but not FICA wages.
• State income tax is included for states that don’t tax wages. For other states we show federal tax and FICA only and say so clearly.
• Hourly conversions assume 40 hours a week and 52 paid weeks (2,080 hours) unless stated.

Canada, Australia, New Zealand and Ireland

• Canada: federal and provincial tax with the basic personal amount, Canada employment amount and CPP/EI credits; Ontario surtax, tax reduction and Health Premium; BC tax reduction; CPP, CPP2 and EI employee contributions.
• Australia: resident tax rates with the tax-free threshold, low income tax offset, Medicare levy (low-income reduction) and HELP repayments. Super is paid by the employer on top.
• New Zealand: PAYE rates, ACC earners’ levy, KiwiSaver (after tax), student loan and the independent earner tax credit.
• Ireland: income tax with the standard rate band and tax credits for your status, USC and Class A PRSI (the rate changes on 1 October 2026, so the yearly figure mixes both rates).

Sources

• GOV.UK – Income Tax rates and allowances
• GOV.UK – Rates and thresholds for employers 2026 to 2027
• GOV.UK – National Minimum Wage and National Living Wage rates
• IRS – Tax inflation adjustments for tax year 2026 (Rev. Proc. 2025-32)
• IRS – Topic 751, Social Security and Medicare withholding rates
• SSA – Contribution and benefit base
• U.S. Department of Labor – Minimum wage
• CRA T4127-JAN Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026
• CRA T4127-JUL Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026
• Government of B.C. - Personal income tax rates
• Government of B.C. - Basic personal income tax credits (BC tax reduction)
• Government of B.C. - Budget tax changes
• Government of Alberta - Personal income tax
• ESDC - Government of Canada raises the federal minimum wage (March 2026)
• CRA – T4032-ON Payroll Deductions Tables, January 2026 (general information)
• CRA – T4032-MB Payroll Deductions Tables, January 2026 (general information)
• CRA – T4032-SK Payroll Deductions Tables, January 2026 (general information)
• CRA – T4032-NS Payroll Deductions Tables, January 2026 (general information)
• CRA – T4032-NB Payroll Deductions Tables, January 2026 (general information)
• CRA – T4032-NL Payroll Deductions Tables, January 2026 (general information)
• CRA – T4032-PE Payroll Deductions Tables, January 2026 (general information)
• CRA – Current year tax rates and income brackets (2026), page updated 2026-06-25
• CRA – Form MB428 Manitoba Tax 2025 (shows the frozen 47,000/100,000 thresholds)
• CRA – Form NB428 New Brunswick Tax 2025 (low-income tax reduction, 2025 values)
• CRA – Form NS428 Nova Scotia Tax 2025 (low-income tax reduction, 2025 values)
• CRA – Form PE428 Prince Edward Island Tax 2025 (no surtax; low-income tax reduction, 2025 values)
• CRA – Form NL428 Newfoundland and Labrador Tax 2025 (low-income tax reduction, 2025 values)
• Government of Saskatchewan – 2026 Personal Income Tax Structure
• Government of Nova Scotia – Personal income tax rates and indexation
• Government of Newfoundland and Labrador – Personal Income Tax (2025/2026 rates and credits)
• Government of Newfoundland and Labrador – Budget 2026: A Plan for Lower Taxes
• ATO - Tax rates, Australian resident (2026-27 table)
• ATO - Medicare levy reduction for low-income earners
• ATO - Low income tax offset
• ATO - Study and training loan repayment thresholds and rates
• ATO - Super guarantee percentage
• Fair Work Ombudsman - Minimum wages increase from 1 July 2026
• Budget 2026-27 - Cost of living
• Budget 2026-27 factsheet - New tax cuts for Australian workers
• ATO - Working Australians tax offset (new legislation)
• IRD - Payroll calculations and business rules specification (1 April 2026 to 31 March 2027)
• IRD - IR340 April 2026 weekly and fortnightly PAYE deduction tables (tax year 1 April 2026 to 31 March 2027)
• IRD - Tax rates for individuals
• IRD - ACC earners' levy rates
• IRD - KiwiSaver employee contributions
• IRD - Changes to the KiwiSaver contribution rate (2026)
• IRD - Repaying my student loan when I earn salary or wages
• IRD - Independent earner tax credit (IETC)
• Employment NZ - Minimum wage rates and types
• Revenue - Tax rates, bands and reliefs (tax relief charts)
• Revenue - USC standard rates and thresholds
• Revenue - USC reduced rates
• Revenue - USC overview (EUR 13,000 exemption)
• DSP - PRSI 2026 Contribution Rates and User Guide (SW14), January 2026
• WRC - National Minimum Wage poster (from 1 January 2026)

Contains public sector information licensed under the Open Government Licence v3.0. US federal tax figures are published by the IRS and the Social Security Administration and are in the public domain.

These calculators give estimates for guidance only and are not tax, legal or financial advice.