UK Salary Sacrifice Calculator 2025-26
Salary sacrifice reduces your gross pay — so you pay less Income Tax and National Insurance. See exactly how much you save with pension, EV car, and cycle to work schemes.
How salary sacrifice works
You agree with your employer to give up part of your gross salary in exchange for a non-cash benefit (pension, electric vehicle, bike). Because your contractual salary is lower, you pay Income Tax and National Insurance on a smaller amount — creating an immediate tax saving.
Basic rate taxpayer saving
28p per £1 sacrificed (20% IT + 8% NI)
Higher rate taxpayer saving
42p per £1 sacrificed (40% IT + 2% NI)
Employer NI saving
15% on sacrificed amount (2025-26)
Minimum effective salary
£12,570 (Personal Allowance)
Quick reference: £5,000 pension sacrifice savings
| Salary | IT saved | NI saved | Annual saving | Monthly saving | |
|---|---|---|---|---|---|
| £25,000 | £1,000 | £400 | £1,400 | £117 | View → |
| £30,000 | £1,000 | £400 | £1,400 | £117 | View → |
| £35,000 | £1,000 | £400 | £1,400 | £117 | View → |
| £40,000 | £1,000 | £400 | £1,400 | £117 | View → |
| £45,000 | £1,000 | £400 | £1,400 | £117 | View → |
| £50,000 | £1,000 | £400 | £1,400 | £117 | View → |
| £60,000 | £2,000 | £100 | £2,100 | £175 | View → |
| £70,000 | £2,000 | £100 | £2,100 | £175 | View → |
| £80,000 | £2,000 | £100 | £2,100 | £175 | View → |
| £100,000 | £2,000 | £100 | £2,100 | £175 | View → |
Pension salary sacrifice
£20,000 — pension sacrifice
£25,000 — pension sacrifice
£1,000 pension sacrifice Save £280 £1,500 pension sacrifice Save £420 £2,000 pension sacrifice Save £560 £3,000 pension sacrifice Save £840 £4,000 pension sacrifice Save £1,120 £5,000 pension sacrifice Save £1,400 £6,000 pension sacrifice Save £1,680 £7,000 pension sacrifice Save £1,960 £8,000 pension sacrifice Save £2,240 £9,000 pension sacrifice Save £2,520 £10,000 pension sacrifice Save £2,800 £12,000 pension sacrifice Save £3,360
£28,000 — pension sacrifice
£1,000 pension sacrifice Save £280 £1,500 pension sacrifice Save £420 £2,000 pension sacrifice Save £560 £3,000 pension sacrifice Save £840 £4,000 pension sacrifice Save £1,120 £5,000 pension sacrifice Save £1,400 £6,000 pension sacrifice Save £1,680 £7,000 pension sacrifice Save £1,960 £8,000 pension sacrifice Save £2,240 £9,000 pension sacrifice Save £2,520 £10,000 pension sacrifice Save £2,800 £12,000 pension sacrifice Save £3,360
£30,000 — pension sacrifice
£1,000 pension sacrifice Save £280 £1,500 pension sacrifice Save £420 £2,000 pension sacrifice Save £560 £3,000 pension sacrifice Save £840 £4,000 pension sacrifice Save £1,120 £5,000 pension sacrifice Save £1,400 £6,000 pension sacrifice Save £1,680 £7,000 pension sacrifice Save £1,960 £8,000 pension sacrifice Save £2,240 £9,000 pension sacrifice Save £2,520 £10,000 pension sacrifice Save £2,800 £12,000 pension sacrifice Save £3,360
£32,000 — pension sacrifice
£1,000 pension sacrifice Save £280 £1,500 pension sacrifice Save £420 £2,000 pension sacrifice Save £560 £3,000 pension sacrifice Save £840 £4,000 pension sacrifice Save £1,120 £5,000 pension sacrifice Save £1,400 £6,000 pension sacrifice Save £1,680 £7,000 pension sacrifice Save £1,960 £8,000 pension sacrifice Save £2,240 £9,000 pension sacrifice Save £2,520 £10,000 pension sacrifice Save £2,800 £12,000 pension sacrifice Save £3,360
£35,000 — pension sacrifice
£1,000 pension sacrifice Save £280 £1,500 pension sacrifice Save £420 £2,000 pension sacrifice Save £560 £3,000 pension sacrifice Save £840 £4,000 pension sacrifice Save £1,120 £5,000 pension sacrifice Save £1,400 £6,000 pension sacrifice Save £1,680 £7,000 pension sacrifice Save £1,960 £8,000 pension sacrifice Save £2,240 £9,000 pension sacrifice Save £2,520 £10,000 pension sacrifice Save £2,800 £12,000 pension sacrifice Save £3,360
£38,000 — pension sacrifice
£1,000 pension sacrifice Save £280 £1,500 pension sacrifice Save £420 £2,000 pension sacrifice Save £560 £3,000 pension sacrifice Save £840 £4,000 pension sacrifice Save £1,120 £5,000 pension sacrifice Save £1,400 £6,000 pension sacrifice Save £1,680 £7,000 pension sacrifice Save £1,960 £8,000 pension sacrifice Save £2,240 £9,000 pension sacrifice Save £2,520 £10,000 pension sacrifice Save £2,800 £12,000 pension sacrifice Save £3,360
£40,000 — pension sacrifice
£1,000 pension sacrifice Save £280 £1,500 pension sacrifice Save £420 £2,000 pension sacrifice Save £560 £3,000 pension sacrifice Save £840 £4,000 pension sacrifice Save £1,120 £5,000 pension sacrifice Save £1,400 £6,000 pension sacrifice Save £1,680 £7,000 pension sacrifice Save £1,960 £8,000 pension sacrifice Save £2,240 £9,000 pension sacrifice Save £2,520 £10,000 pension sacrifice Save £2,800 £12,000 pension sacrifice Save £3,360
£42,000 — pension sacrifice
£1,000 pension sacrifice Save £280 £1,500 pension sacrifice Save £420 £2,000 pension sacrifice Save £560 £3,000 pension sacrifice Save £840 £4,000 pension sacrifice Save £1,120 £5,000 pension sacrifice Save £1,400 £6,000 pension sacrifice Save £1,680 £7,000 pension sacrifice Save £1,960 £8,000 pension sacrifice Save £2,240 £9,000 pension sacrifice Save £2,520 £10,000 pension sacrifice Save £2,800 £12,000 pension sacrifice Save £3,360
£45,000 — pension sacrifice
£1,000 pension sacrifice Save £280 £1,500 pension sacrifice Save £420 £2,000 pension sacrifice Save £560 £3,000 pension sacrifice Save £840 £4,000 pension sacrifice Save £1,120 £5,000 pension sacrifice Save £1,400 £6,000 pension sacrifice Save £1,680 £7,000 pension sacrifice Save £1,960 £8,000 pension sacrifice Save £2,240 £9,000 pension sacrifice Save £2,520 £10,000 pension sacrifice Save £2,800 £12,000 pension sacrifice Save £3,360
£50,000 — pension sacrifice
£1,000 pension sacrifice Save £280 £1,500 pension sacrifice Save £420 £2,000 pension sacrifice Save £560 £3,000 pension sacrifice Save £840 £4,000 pension sacrifice Save £1,120 £5,000 pension sacrifice Save £1,400 £6,000 pension sacrifice Save £1,680 £7,000 pension sacrifice Save £1,960 £8,000 pension sacrifice Save £2,240 £9,000 pension sacrifice Save £2,520 £10,000 pension sacrifice Save £2,800 £12,000 pension sacrifice Save £3,360
£55,000 — pension sacrifice
£1,000 pension sacrifice Save £420 £1,500 pension sacrifice Save £630 £2,000 pension sacrifice Save £840 £3,000 pension sacrifice Save £1,260 £4,000 pension sacrifice Save £1,680 £5,000 pension sacrifice Save £2,063 £6,000 pension sacrifice Save £2,343 £7,000 pension sacrifice Save £2,623 £8,000 pension sacrifice Save £2,903 £9,000 pension sacrifice Save £3,183 £10,000 pension sacrifice Save £3,463 £12,000 pension sacrifice Save £4,023
£60,000 — pension sacrifice
£1,000 pension sacrifice Save £420 £1,500 pension sacrifice Save £630 £2,000 pension sacrifice Save £840 £3,000 pension sacrifice Save £1,260 £4,000 pension sacrifice Save £1,680 £5,000 pension sacrifice Save £2,100 £6,000 pension sacrifice Save £2,520 £7,000 pension sacrifice Save £2,940 £8,000 pension sacrifice Save £3,360 £9,000 pension sacrifice Save £3,780 £10,000 pension sacrifice Save £4,163 £12,000 pension sacrifice Save £4,723
£65,000 — pension sacrifice
£1,000 pension sacrifice Save £420 £1,500 pension sacrifice Save £630 £2,000 pension sacrifice Save £840 £3,000 pension sacrifice Save £1,260 £4,000 pension sacrifice Save £1,680 £5,000 pension sacrifice Save £2,100 £6,000 pension sacrifice Save £2,520 £7,000 pension sacrifice Save £2,940 £8,000 pension sacrifice Save £3,360 £9,000 pension sacrifice Save £3,780 £10,000 pension sacrifice Save £4,200 £12,000 pension sacrifice Save £5,040
£70,000 — pension sacrifice
£1,000 pension sacrifice Save £420 £1,500 pension sacrifice Save £630 £2,000 pension sacrifice Save £840 £3,000 pension sacrifice Save £1,260 £4,000 pension sacrifice Save £1,680 £5,000 pension sacrifice Save £2,100 £6,000 pension sacrifice Save £2,520 £7,000 pension sacrifice Save £2,940 £8,000 pension sacrifice Save £3,360 £9,000 pension sacrifice Save £3,780 £10,000 pension sacrifice Save £4,200 £12,000 pension sacrifice Save £5,040
£75,000 — pension sacrifice
£1,000 pension sacrifice Save £420 £1,500 pension sacrifice Save £630 £2,000 pension sacrifice Save £840 £3,000 pension sacrifice Save £1,260 £4,000 pension sacrifice Save £1,680 £5,000 pension sacrifice Save £2,100 £6,000 pension sacrifice Save £2,520 £7,000 pension sacrifice Save £2,940 £8,000 pension sacrifice Save £3,360 £9,000 pension sacrifice Save £3,780 £10,000 pension sacrifice Save £4,200 £12,000 pension sacrifice Save £5,040
£80,000 — pension sacrifice
£1,000 pension sacrifice Save £420 £1,500 pension sacrifice Save £630 £2,000 pension sacrifice Save £840 £3,000 pension sacrifice Save £1,260 £4,000 pension sacrifice Save £1,680 £5,000 pension sacrifice Save £2,100 £6,000 pension sacrifice Save £2,520 £7,000 pension sacrifice Save £2,940 £8,000 pension sacrifice Save £3,360 £9,000 pension sacrifice Save £3,780 £10,000 pension sacrifice Save £4,200 £12,000 pension sacrifice Save £5,040
£85,000 — pension sacrifice
£1,000 pension sacrifice Save £420 £1,500 pension sacrifice Save £630 £2,000 pension sacrifice Save £840 £3,000 pension sacrifice Save £1,260 £4,000 pension sacrifice Save £1,680 £5,000 pension sacrifice Save £2,100 £6,000 pension sacrifice Save £2,520 £7,000 pension sacrifice Save £2,940 £8,000 pension sacrifice Save £3,360 £9,000 pension sacrifice Save £3,780 £10,000 pension sacrifice Save £4,200 £12,000 pension sacrifice Save £5,040
£90,000 — pension sacrifice
£1,000 pension sacrifice Save £420 £1,500 pension sacrifice Save £630 £2,000 pension sacrifice Save £840 £3,000 pension sacrifice Save £1,260 £4,000 pension sacrifice Save £1,680 £5,000 pension sacrifice Save £2,100 £6,000 pension sacrifice Save £2,520 £7,000 pension sacrifice Save £2,940 £8,000 pension sacrifice Save £3,360 £9,000 pension sacrifice Save £3,780 £10,000 pension sacrifice Save £4,200 £12,000 pension sacrifice Save £5,040
£100,000 — pension sacrifice
£1,000 pension sacrifice Save £420 £1,500 pension sacrifice Save £630 £2,000 pension sacrifice Save £840 £3,000 pension sacrifice Save £1,260 £4,000 pension sacrifice Save £1,680 £5,000 pension sacrifice Save £2,100 £6,000 pension sacrifice Save £2,520 £7,000 pension sacrifice Save £2,940 £8,000 pension sacrifice Save £3,360 £9,000 pension sacrifice Save £3,780 £10,000 pension sacrifice Save £4,200 £12,000 pension sacrifice Save £5,040
EV car salary sacrifice
Electric vehicle salary sacrifice lets you lease an EV from your gross pay, saving Income Tax and National Insurance. The benefit-in-kind rate on EVs is just 3% in 2025-26, making this one of the most tax-efficient employee benefits available.
£30,000 — £3,000 EV Save £840 £30,000 — £4,000 EV Save £1,120 £30,000 — £5,000 EV Save £1,400 £40,000 — £3,000 EV Save £840 £40,000 — £4,000 EV Save £1,120 £40,000 — £5,000 EV Save £1,400 £50,000 — £3,000 EV Save £840 £50,000 — £4,000 EV Save £1,120 £50,000 — £5,000 EV Save £1,400 £60,000 — £3,000 EV Save £1,260 £60,000 — £4,000 EV Save £1,680 £60,000 — £5,000 EV Save £2,100 £70,000 — £3,000 EV Save £1,260 £70,000 — £4,000 EV Save £1,680 £70,000 — £5,000 EV Save £2,100
Cycle to work salary sacrifice
Cycle to work lets you sacrifice up to £2,000+ towards a bike and accessories. No benefit-in-kind tax if used for qualifying commuting, saving you 20–42% of the cost.
£25,000 — £1,000 cycle Save £280 £25,000 — £1,500 cycle Save £420 £25,000 — £2,000 cycle Save £560 £30,000 — £1,000 cycle Save £280 £30,000 — £1,500 cycle Save £420 £30,000 — £2,000 cycle Save £560 £35,000 — £1,000 cycle Save £280 £35,000 — £1,500 cycle Save £420 £35,000 — £2,000 cycle Save £560 £40,000 — £1,000 cycle Save £280 £40,000 — £1,500 cycle Save £420 £40,000 — £2,000 cycle Save £560 £50,000 — £1,000 cycle Save £280 £50,000 — £1,500 cycle Save £420 £50,000 — £2,000 cycle Save £560
Salary sacrifice in 2025-26: how much can you save?
Salary sacrifice is an HMRC-approved arrangement where you exchange part of your gross salary for a non-cash benefit. Because your contractual pay is reduced, your Income Tax and National Insurance are both calculated on a lower amount — giving you an instant tax saving every pay period.
For a basic rate taxpayer, every £1,000 sacrificed saves approximately £280 in tax (£200 IT + £80 NI). For a higher rate taxpayer earning above £50,270, the saving rises to around £420 per £1,000 (£400 IT + £20 NI).
Pension salary sacrifice is the most common type and saves both employee and employer NI. EV salary sacrifice is growing rapidly — with a 3% benefit-in-kind rate on electric cars in 2025-26, employees can drive a new EV at a fraction of the retail cost. Cycle to work is the simplest scheme, capped at £1,000 standard or higher with employer approval.
Does salary sacrifice affect pension contributions?
Employer pension contributions under salary sacrifice are typically based on your pre-sacrifice salary, so your pension pot is unaffected. However, some employers base contributions on the reduced salary — always check your scheme rules. State pension and certain statutory benefits (maternity pay, statutory sick pay) may be affected if your salary drops below the lower earnings limit (£6,396 in 2025-26).