UK Overtime After Tax 2025-26
Based on time-and-a-half (1.5×) and a 37.5-hour week. Select your salary to see how much extra take-home pay each hour of overtime generates.
Overtime tax basics
£25,000 salary — overtime hours
£30,000 salary — overtime hours
£35,000 salary — overtime hours
£40,000 salary — overtime hours
£45,000 salary — overtime hours
£50,000 salary — overtime hours
Scotland overtime after tax → 6 bands: 19%–48%, Higher Rate at £43,663
Wales overtime after tax → Same rates as England, Higher Rate at £50,270
Northern Ireland overtime after tax → Same rates as England, Higher Rate at £50,270
How is overtime taxed in the UK?
Overtime pay is taxed as ordinary income under PAYE — there's no special overtime tax rate. Your overtime earnings are added to your regular salary and taxed at your marginal rate for that pay period.
For a basic rate taxpayer (salary below £50,270), overtime is taxed at 20% Income Tax and 8% NI — meaning you keep roughly 72p of every extra £1 earned. If overtime pushes you into the higher rate band (above £50,270), you'll pay 40% tax and 2% NI on the portion above the threshold, keeping around 58p per £1. Salary sacrifice (e.g. pension contributions) can reduce your taxable income and marginal rate.
The figures above use time-and-a-half (1.5× your hourly rate), based on a standard 37.5-hour week. Actual overtime rates vary by employer — some pay double time or flat rate supplements.