Second Job Tax Calculator UK 2025-26
Find out how much income tax and National Insurance you pay on a second job. Your personal allowance is used by your first job, so your second job is taxed at your marginal rate from the first pound.
How second job tax works in 2025-26
Personal Allowance
£12,570 — used by first job
Second job gets tax code BR (20% flat)
Tax code on second job
BR, D0 or D1
Depends on first job income
NI on second job
Calculated separately
Each employer operates own NI
Tax year
6 April 2025 – 5 April 2026
England, Wales & Northern Ireland
£15,000 first job — second job tax breakdown
| Second job salary | Tax on 2nd job | NI on 2nd job | 2nd job take-home | Effective rate | |
|---|---|---|---|---|---|
| £5,000 | -£1,000 | -£0 | £4,000 | 20.0% | Details → |
| £6,000 | -£1,200 | -£0 | £4,800 | 20.0% | Details → |
| £8,000 | -£1,600 | -£0 | £6,400 | 20.0% | Details → |
| £10,000 | -£2,000 | -£0 | £8,000 | 20.0% | Details → |
| £12,000 | -£2,400 | -£0 | £9,600 | 20.0% | Details → |
| £15,000 | -£3,000 | -£194 | £11,806 | 21.3% | Details → |
£18,000 first job — second job tax breakdown
| Second job salary | Tax on 2nd job | NI on 2nd job | 2nd job take-home | Effective rate | |
|---|---|---|---|---|---|
| £5,000 | -£1,000 | -£0 | £4,000 | 20.0% | Details → |
| £6,000 | -£1,200 | -£0 | £4,800 | 20.0% | Details → |
| £8,000 | -£1,600 | -£0 | £6,400 | 20.0% | Details → |
| £10,000 | -£2,000 | -£0 | £8,000 | 20.0% | Details → |
| £12,000 | -£2,400 | -£0 | £9,600 | 20.0% | Details → |
| £15,000 | -£3,000 | -£194 | £11,806 | 21.3% | Details → |
| £18,000 | -£3,600 | -£434 | £13,966 | 22.4% | Details → |
£20,000 first job — second job tax breakdown
| Second job salary | Tax on 2nd job | NI on 2nd job | 2nd job take-home | Effective rate | |
|---|---|---|---|---|---|
| £5,000 | -£1,000 | -£0 | £4,000 | 20.0% | Details → |
| £6,000 | -£1,200 | -£0 | £4,800 | 20.0% | Details → |
| £8,000 | -£1,600 | -£0 | £6,400 | 20.0% | Details → |
| £10,000 | -£2,000 | -£0 | £8,000 | 20.0% | Details → |
| £12,000 | -£2,400 | -£0 | £9,600 | 20.0% | Details → |
| £15,000 | -£3,000 | -£194 | £11,806 | 21.3% | Details → |
| £18,000 | -£3,600 | -£434 | £13,966 | 22.4% | Details → |
| £20,000 | -£4,000 | -£594 | £15,406 | 23.0% | Details → |
£22,000 first job — second job tax breakdown
| Second job salary | Tax on 2nd job | NI on 2nd job | 2nd job take-home | Effective rate | |
|---|---|---|---|---|---|
| £5,000 | -£1,000 | -£0 | £4,000 | 20.0% | Details → |
| £6,000 | -£1,200 | -£0 | £4,800 | 20.0% | Details → |
| £8,000 | -£1,600 | -£0 | £6,400 | 20.0% | Details → |
| £10,000 | -£2,000 | -£0 | £8,000 | 20.0% | Details → |
| £12,000 | -£2,400 | -£0 | £9,600 | 20.0% | Details → |
| £15,000 | -£3,000 | -£194 | £11,806 | 21.3% | Details → |
| £18,000 | -£3,600 | -£434 | £13,966 | 22.4% | Details → |
| £20,000 | -£4,000 | -£594 | £15,406 | 23.0% | Details → |
£25,000 first job — second job tax breakdown
| Second job salary | Tax on 2nd job | NI on 2nd job | 2nd job take-home | Effective rate | |
|---|---|---|---|---|---|
| £5,000 | -£1,000 | -£0 | £4,000 | 20.0% | Details → |
| £6,000 | -£1,200 | -£0 | £4,800 | 20.0% | Details → |
| £8,000 | -£1,600 | -£0 | £6,400 | 20.0% | Details → |
| £10,000 | -£2,000 | -£0 | £8,000 | 20.0% | Details → |
| £12,000 | -£2,400 | -£0 | £9,600 | 20.0% | Details → |
| £15,000 | -£3,000 | -£194 | £11,806 | 21.3% | Details → |
| £18,000 | -£3,600 | -£434 | £13,966 | 22.4% | Details → |
| £20,000 | -£4,000 | -£594 | £15,406 | 23.0% | Details → |
£28,000 first job — second job tax breakdown
| Second job salary | Tax on 2nd job | NI on 2nd job | 2nd job take-home | Effective rate | |
|---|---|---|---|---|---|
| £5,000 | -£1,000 | -£0 | £4,000 | 20.0% | Details → |
| £6,000 | -£1,200 | -£0 | £4,800 | 20.0% | Details → |
| £8,000 | -£1,600 | -£0 | £6,400 | 20.0% | Details → |
| £10,000 | -£2,000 | -£0 | £8,000 | 20.0% | Details → |
| £12,000 | -£2,400 | -£0 | £9,600 | 20.0% | Details → |
| £15,000 | -£3,000 | -£194 | £11,806 | 21.3% | Details → |
| £18,000 | -£3,600 | -£434 | £13,966 | 22.4% | Details → |
| £20,000 | -£4,000 | -£594 | £15,406 | 23.0% | Details → |
£30,000 first job — second job tax breakdown
| Second job salary | Tax on 2nd job | NI on 2nd job | 2nd job take-home | Effective rate | |
|---|---|---|---|---|---|
| £5,000 | -£1,000 | -£0 | £4,000 | 20.0% | Details → |
| £6,000 | -£1,200 | -£0 | £4,800 | 20.0% | Details → |
| £8,000 | -£1,600 | -£0 | £6,400 | 20.0% | Details → |
| £10,000 | -£2,000 | -£0 | £8,000 | 20.0% | Details → |
| £12,000 | -£2,400 | -£0 | £9,600 | 20.0% | Details → |
| £15,000 | -£3,000 | -£194 | £11,806 | 21.3% | Details → |
| £18,000 | -£3,600 | -£434 | £13,966 | 22.4% | Details → |
| £20,000 | -£4,000 | -£594 | £15,406 | 23.0% | Details → |
£35,000 first job — second job tax breakdown
| Second job salary | Tax on 2nd job | NI on 2nd job | 2nd job take-home | Effective rate | |
|---|---|---|---|---|---|
| £5,000 | -£1,000 | -£0 | £4,000 | 20.0% | Details → |
| £6,000 | -£1,200 | -£0 | £4,800 | 20.0% | Details → |
| £8,000 | -£1,600 | -£0 | £6,400 | 20.0% | Details → |
| £10,000 | -£2,000 | -£0 | £8,000 | 20.0% | Details → |
| £12,000 | -£2,400 | -£0 | £9,600 | 20.0% | Details → |
| £15,000 | -£3,000 | -£194 | £11,806 | 21.3% | Details → |
| £18,000 | -£4,146 | -£434 | £13,420 | 25.4% | Details → |
| £20,000 | -£4,946 | -£594 | £14,460 | 27.7% | Details → |
£40,000 first job — second job tax breakdown
| Second job salary | Tax on 2nd job | NI on 2nd job | 2nd job take-home | Effective rate | |
|---|---|---|---|---|---|
| £5,000 | -£1,000 | -£0 | £4,000 | 20.0% | Details → |
| £6,000 | -£1,200 | -£0 | £4,800 | 20.0% | Details → |
| £8,000 | -£1,600 | -£0 | £6,400 | 20.0% | Details → |
| £10,000 | -£2,000 | -£0 | £8,000 | 20.0% | Details → |
| £12,000 | -£2,746 | -£0 | £9,254 | 22.9% | Details → |
| £15,000 | -£3,946 | -£194 | £10,860 | 27.6% | Details → |
| £18,000 | -£5,146 | -£434 | £12,420 | 31.0% | Details → |
| £20,000 | -£5,946 | -£594 | £13,460 | 32.7% | Details → |
£45,000 first job — second job tax breakdown
| Second job salary | Tax on 2nd job | NI on 2nd job | 2nd job take-home | Effective rate | |
|---|---|---|---|---|---|
| £5,000 | -£1,000 | -£0 | £4,000 | 20.0% | Details → |
| £6,000 | -£1,346 | -£0 | £4,654 | 22.4% | Details → |
| £8,000 | -£2,146 | -£0 | £5,854 | 26.8% | Details → |
| £10,000 | -£2,946 | -£0 | £7,054 | 29.5% | Details → |
| £12,000 | -£3,746 | -£0 | £8,254 | 31.2% | Details → |
| £15,000 | -£4,946 | -£194 | £9,860 | 34.3% | Details → |
| £18,000 | -£6,146 | -£434 | £11,420 | 36.6% | Details → |
| £20,000 | -£6,946 | -£594 | £12,460 | 37.7% | Details → |
£50,000 first job — second job tax breakdown
| Second job salary | Tax on 2nd job | NI on 2nd job | 2nd job take-home | Effective rate | |
|---|---|---|---|---|---|
| £5,000 | -£1,946 | -£0 | £3,054 | 38.9% | Details → |
| £6,000 | -£2,346 | -£0 | £3,654 | 39.1% | Details → |
| £8,000 | -£3,146 | -£0 | £4,854 | 39.3% | Details → |
| £10,000 | -£3,946 | -£0 | £6,054 | 39.5% | Details → |
| £12,000 | -£4,746 | -£0 | £7,254 | 39.5% | Details → |
| £15,000 | -£5,946 | -£194 | £8,860 | 40.9% | Details → |
| £18,000 | -£7,146 | -£434 | £10,420 | 42.1% | Details → |
| £20,000 | -£7,946 | -£594 | £11,460 | 42.7% | Details → |
Do you pay more tax with a second job?
Yes — your second job will be taxed more heavily than your first, because your Personal Allowance (£12,570 in 2025-26) has already been used by your primary employer. HMRC assigns tax code BR (Basic Rate, 20%) to most second jobs, meaning every pound earned is taxed at 20%. If your first job already pushes you into the 40% higher rate band, your second job may receive tax code D0 (40%) or even D1 (45%).
National Insurance is calculated separately for each employment. Each employer runs their own payroll, so you get the £12,570 NI Primary Threshold applied per job. This means NI on a smaller second job salary is often zero or very low — your take-home from the second job is typically reduced only by income tax.
The combined income tax figure is the same as if you earned both salaries in one job — HMRC reconciles this at the end of the year through your tax return or P800 notice.
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