How We Calculate

Transparent methodology and official sources for all NHS pay calculations

NHS Pay Scales

Agenda for Change (AfC) Pay Scales

All band salaries and spine points are taken directly from the official NHS AfC pay scales.

Formula:


                Annual Salary = AfC Spine Point Salary × (Contract Hours ÷ 37.5)

Official Sources:

Location Allowances (HCAS)

High Cost Area Supplements apply to staff working in London and surrounding areas.

Formula:


                HCAS = Base Salary × Percentage

                • Inner London: 20%

                • Outer London: 15%

                • Fringe: 5%

Official Source:

NHS Terms and Conditions Handbook - Section 2

Unsocial Hours Enhancements

Enhancement Rates (AfC Section 2):


                • Night / Saturday: +30% of hourly rate

                • Sunday / Bank Holiday: +60% of hourly rate

                • Overtime (Bands 2-7 only): Plain time (1.0x)

                • Band 8+ not eligible for overtime pay

Official Source:

NHS Employers - Unsocial Hours Payments

Income Tax

UK income tax is calculated using HMRC tax bands and personal allowance for 2026/27.

Tax Bands 2026/27:


                Personal Allowance: £12,570 (0%)

                Basic Rate: £12,571 - £50,270 (20%)

                Higher Rate: £50,271 - £125,140 (40%)

                Additional Rate: Over £125,140 (45%)

Calculation: Tax is calculated on gross annual income minus personal allowance, using the appropriate bands.

Official Source:

HMRC - Income Tax Rates and Allowances

National Insurance (Class 1)

NI Rates 2026/27:


                £12,570 - £50,270: 8%

                Over £50,270: 2%

Official Source:

HMRC - National Insurance Rates

NHS Pension Contributions

NHS pension contributions are tiered based on pensionable pay (including basic salary and regular payments).

Contribution Tiers 2026/27:


                Up to £13,259: 5.2%

                £13,260 - £17,500: 6.5%

                £17,501 - £23,800: 7.1%

                £23,801 - £32,499: 8.3%

                £32,500 - £48,749: 9.8%

                £48,750 - £62,999: 10.7%

                £63,000 - £74,499: 11.6%

                £74,500+: 12.5%

Official Sources:

Student Loan Repayments

Student loan repayments are 9% of income above the threshold for your plan type.

Repayment Thresholds 2026/27:


                Plan 1: £26,065

                Plan 2: £29,385

                Plan 4 (Scotland): £33,795

                Plan 5: £25,000

                Postgraduate: £21,000

                

                Repayment = (Annual Income - Threshold) × 9%

Official Source:

GOV.UK - Student Loan Repayment

NHS Maternity Pay (OMP)

Occupational Maternity Pay is calculated under AfC Section 15 with four distinct payment phases.

Payment Structure:


                Weeks 1-8: Full Pay (inclusive of SMP)

                Weeks 9-26: Half Pay + SMP (capped at full pay)

                Weeks 27-39: SMP Only (£187.18/week for 2026/27)

                Weeks 40-52: Unpaid

                

                AWE = (Total Gross Earnings ÷ Months) × 12 ÷ 52

Official Sources:

NHS Sick Pay

Occupational sick pay entitlement is based on continuous NHS service under AfC Section 14.

Entitlement Scale:


                Less than 4 months: SSP only

                4 months - 1 year: 1 month full pay, 2 months half pay

                1-2 years: 1 month full, 2 months half

                2-3 years: 2 months full, 2 months half

                3-5 years: 4 months full, 4 months half

                5+ years: 6 months full, 6 months half

Official Source:

NHS Employers - Sickness Absence (Section 14)

NHS Redundancy Pay

NHS redundancy is calculated under AfC Section 16, using monthly pay and continuous service.

Formula:


                Base = Monthly Pay × Service Years × Multiplier

                

                Tax: First £30,000 is tax-free

                Remaining amount taxed at 20%

Official Sources:

Open Source Calculations

Our calculation engine is open source and available for review on GitHub. Anyone can verify our formulas, report issues, or suggest improvements.

Repository: github.com/nhspaycalculator/calculation-engine

⚠️ Disclaimer: These calculators are provided for informational purposes only. While we use official sources and formulas, results should be verified with your payslip or NHS BSA. We are not affiliated with NHS, NHS Employers, or HMRC.