£38,000 Salary — 1% Pay Rise After Tax

A 1% pay rise from £38,000 to £38,380 adds £380 to your gross pay. After income tax and National Insurance, you keep £273/year (£23/month) extra.

Gross pay rise
£380
1% increase
Extra take-home/year
£273
Extra take-home/month
£23
Marginal tax rate
0.28157894736842104%

Before vs after — annual figures 2025-26

Before (£38,000) After (£38,380) Change
Gross salary £38,000 £38,380 +£380
Income Tax −£5,086 −£5,162 −£76
National Insurance −£2,034 −£2,065 −£31
Take-home/year £30,880 £31,153 +£273
Take-home/month £2,573 £2,596 +£23
Effective tax rate 18.74% 18.83%

England 2025-26 rates. Personal Allowance £12,570. See Scotland for Scottish income tax.

Why you keep less than 1% of your pay rise

A 1% pay rise of £380 sounds significant, but the effective marginal tax rate on this additional income is 0.28157894736842104% — meaning you only keep £273 of the £380 increase.

The marginal rate combines income tax (20% or 40% depending on your band) and employee NI (8% on earnings between £12,570 and £50,270, 2% above). A pay rise that pushes you into the higher rate band (above £50,270) will be taxed at 42% on the portion above that threshold.

Calculate your exact take-home pay

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← £37,000 + 1% £40,000 + 1% →

Understanding your pay rise after tax

When you receive a 1% pay rise from £38,000 to £38,380, the £380 increase in gross pay does not translate directly into more take-home pay. Income Tax and National Insurance are deducted from the additional earnings at your marginal rate — the rate that applies to the top slice of your income.

For most employees earning between £12,570 and £50,270, the marginal rate is 28%: 20% income tax plus 8% employee NI. Above £50,270, NI drops to 2% but income tax rises to 40%, giving a marginal rate of 42%. If your pay rise takes you over the £50,270 threshold, the portion above it is taxed at 42% rather than 28%.

If you want to maximise the benefit of your pay rise, consider salary sacrifice into a pension — contributions made this way reduce your taxable pay, effectively giving you the full gross value of part of your rise tax-free. You can also use a pension calculator to model the long-term impact.

Related calculators:

£38,380 After Tax £38,000 After Tax Salary Sacrifice Pension Calculator Income Tax Rates National Insurance