{
  "schema": "ukcalc.data.budget_take_home/1",
  "version": "1.0.0",
  "title": "Budget 2026: take-home pay at representative salaries",
  "event": {
    "id": "budget-2026",
    "title": "Budget 2026",
    "date": "2026-10-28"
  },
  "status": "PRE_EVENT",
  "registry_version": "2.6.0",
  "baseline": {
    "tax_year": "2026/27",
    "date": "2026-04-06"
  },
  "comparison": null,
  "confirmed_measures": [],
  "changes": [],
  "salaries": [
    15000,
    20000,
    25000,
    30000,
    35000,
    40000,
    45000,
    50000,
    60000,
    70000,
    80000,
    100000,
    125000,
    150000
  ],
  "rows": [
    {
      "gross": 15000,
      "before": {
        "gross": 15000,
        "income_tax": 486,
        "employee_ni": 194.4,
        "take_home": 14319.6
      },
      "after": null,
      "annual_change": null,
      "monthly_change": null,
      "percent_change": null
    },
    {
      "gross": 20000,
      "before": {
        "gross": 20000,
        "income_tax": 1486,
        "employee_ni": 594.4,
        "take_home": 17919.6
      },
      "after": null,
      "annual_change": null,
      "monthly_change": null,
      "percent_change": null
    },
    {
      "gross": 25000,
      "before": {
        "gross": 25000,
        "income_tax": 2486,
        "employee_ni": 994.4,
        "take_home": 21519.6
      },
      "after": null,
      "annual_change": null,
      "monthly_change": null,
      "percent_change": null
    },
    {
      "gross": 30000,
      "before": {
        "gross": 30000,
        "income_tax": 3486,
        "employee_ni": 1394.4,
        "take_home": 25119.6
      },
      "after": null,
      "annual_change": null,
      "monthly_change": null,
      "percent_change": null
    },
    {
      "gross": 35000,
      "before": {
        "gross": 35000,
        "income_tax": 4486,
        "employee_ni": 1794.4,
        "take_home": 28719.6
      },
      "after": null,
      "annual_change": null,
      "monthly_change": null,
      "percent_change": null
    },
    {
      "gross": 40000,
      "before": {
        "gross": 40000,
        "income_tax": 5486,
        "employee_ni": 2194.4,
        "take_home": 32319.6
      },
      "after": null,
      "annual_change": null,
      "monthly_change": null,
      "percent_change": null
    },
    {
      "gross": 45000,
      "before": {
        "gross": 45000,
        "income_tax": 6486,
        "employee_ni": 2594.4,
        "take_home": 35919.6
      },
      "after": null,
      "annual_change": null,
      "monthly_change": null,
      "percent_change": null
    },
    {
      "gross": 50000,
      "before": {
        "gross": 50000,
        "income_tax": 7486,
        "employee_ni": 2994.4,
        "take_home": 39519.6
      },
      "after": null,
      "annual_change": null,
      "monthly_change": null,
      "percent_change": null
    },
    {
      "gross": 60000,
      "before": {
        "gross": 60000,
        "income_tax": 11432,
        "employee_ni": 3210.6,
        "take_home": 45357.4
      },
      "after": null,
      "annual_change": null,
      "monthly_change": null,
      "percent_change": null
    },
    {
      "gross": 70000,
      "before": {
        "gross": 70000,
        "income_tax": 15432,
        "employee_ni": 3410.6,
        "take_home": 51157.4
      },
      "after": null,
      "annual_change": null,
      "monthly_change": null,
      "percent_change": null
    },
    {
      "gross": 80000,
      "before": {
        "gross": 80000,
        "income_tax": 19432,
        "employee_ni": 3610.6,
        "take_home": 56957.4
      },
      "after": null,
      "annual_change": null,
      "monthly_change": null,
      "percent_change": null
    },
    {
      "gross": 100000,
      "before": {
        "gross": 100000,
        "income_tax": 27432,
        "employee_ni": 4010.6,
        "take_home": 68557.4
      },
      "after": null,
      "annual_change": null,
      "monthly_change": null,
      "percent_change": null
    },
    {
      "gross": 125000,
      "before": {
        "gross": 125000,
        "income_tax": 42432,
        "employee_ni": 4510.6,
        "take_home": 78057.4
      },
      "after": null,
      "annual_change": null,
      "monthly_change": null,
      "percent_change": null
    },
    {
      "gross": 150000,
      "before": {
        "gross": 150000,
        "income_tax": 53703,
        "employee_ni": 5010.6,
        "take_home": 91286.4
      },
      "after": null,
      "annual_change": null,
      "monthly_change": null,
      "percent_change": null
    }
  ],
  "assumptions": [
    "An employee paid through PAYE, with Class 1 employee National Insurance. Not self-employed.",
    "Income tax at England, Wales and Northern Ireland rates. Scotland sets its own income tax bands.",
    "All income is employment earnings for the whole tax year, with no other income.",
    "No pension contributions or salary sacrifice, student loan repayments, High Income Child Benefit Charge, benefits in kind or tax-code adjustments.",
    "Take-home pay = gross pay − income tax − employee National Insurance. Monthly figures are annual figures ÷ 12."
  ],
  "sources": [
    {
      "url": "https://www.gov.uk/income-tax-rates",
      "publisher": "HM Revenue & Customs (GOV.UK)",
      "last_verified": "2026-09-02"
    },
    {
      "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
      "publisher": "HM Revenue & Customs (GOV.UK)",
      "last_verified": "2026-10-06"
    },
    {
      "url": "https://www.gov.uk/national-insurance-rates-letters",
      "publisher": "HM Revenue & Customs (GOV.UK)",
      "last_verified": "2026-09-02"
    }
  ],
  "taper_start": 100000,
  "publisher": "UKCalc.uk",
  "licence": {
    "id": "CC-BY-4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/"
  },
  "attribution": "Source: UKCalc.uk analysis of HMRC rates (https://www.ukcalc.uk/data/budget-2026/), CC BY 4.0",
  "status_as_of": "2026-10-07",
  "page": "https://www.ukcalc.uk/data/budget-2026/"
}