UK Job Offer Comparison Calculator

Enter two job offers to see what each one pays after Income Tax and National Insurance, how much more one takes home than the other, and the salary the second offer needs to match the first.

Offer A

Salary

Where you live

Offer B

Salary

Where you live

More options

Offer A bonus

A year, if any

Offer B bonus

A year, if any

Offer A employer pension

% of salary your employer adds

Offer B employer pension

% of salary your employer adds

Offer B takes home more

£92 a month

£1,104 a year after tax

Offer A take-home: £2,993 a month
Offer B take-home: £3,085 a month
Offer B salary that matches A: £45,793

Offer B pays 6.7% more before tax, and 3.1% more after tax, moving from England to Scotland.

What this means

A pay gap always shrinks after tax, because the extra salary is taxed at your top rate. Compare offers on take-home pay, not the headline salary.

Take-home pay isn’t everything: also weigh the retirement contributions, health cover, time off, commute and living costs that come with each job.

Next step

Side by side, a year

	Offer A	Offer B
Pay before tax	£45,000	£48,000
Income Tax	-£6,486	-£8,142
National Insurance	-£2,594	-£2,834
Take-home pay	£35,920	£37,024
Average tax rate	20.2%	22.9%

Where the difference comes from (2026/27)

Pay before tax	+£3,000
Income Tax	−£1,656
National Insurance	−£240
Take-home pay	+£1,104

Assumptions in this estimate

Both offers are worked out with 2026/27 tax rules for a single person, with no other income and no pre-tax deductions such as pension or retirement contributions.
Bonuses are taxed as part of your yearly pay. Tax taken from a bonus payment can be higher at first, but it evens out over the year or on your tax return.
The Offer B salary that matches A keeps Offer B’s location and bonus, and gives the same take-home pay as Offer A.
Living costs such as rent, and benefits such as health insurance, aren’t included. Compare those separately.
Assumes the standard 1257L tax code and a full year in the same job.
National Insurance is worked out for each pay period; this estimate works it out for the year, which can differ by a few pounds.
Pension contributions are a percentage of your full salary; some workplace schemes use qualifying earnings (£6,240 to £50,270) instead.
Marriage Allowance, Blind Person’s Allowance and the High Income Child Benefit Charge are not included.
You can choose one undergraduate student loan plan (plus a postgraduate loan). With more than one plan, you repay 9% of earnings above the lowest threshold.
Above £100,000 the figures are your yearly tax bill with the Personal Allowance reduced; on a 1257L code your payslips may take less until HMRC updates your code.

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How the calculator works

Each offer’s pay: salary plus any yearly bonus.
Tax on each: the same rules as our salary calculator: Income Tax, with Scottish rates if the job means living in Scotland, and National Insurance.
The difference: take-home pay for each offer, the difference a month and a year, and the tax lines that explain it.
The salary that matches: the salary the second offer needs, with its own bonus, to leave you with the same take-home pay as the first.

What it leaves out

Your own pension contributions, student loan repayments and benefits such as private health insurance aren’t included. For those, use the salary calculator on each offer. Around £100,000, see the 60% tax trap.

Last updated October 14, 2026

Frequently asked questions

Is £48,000 in Scotland better than £45,000 in England?

Yes, but by less than you'd think. Scotland's Income Tax is higher on most salaries over about £30,000, so £48,000 in Scotland leaves about £37,024 a year, against £35,920 on £45,000 in England. That's about £92 a month more. A Scottish salary of £45,793 would match £45,000 in England.

Should I count the employer pension?

Yes. Employer pension contributions are part of your pay. Many employers pay the 3% auto-enrolment minimum, but some pay 5% to 10% or more. Enter each offer's employer contribution under More options, and the comparison table adds it to your take-home pay.

Does London weighting change the tax?

No. London weighting is just part of your salary, taxed the same way. Living costs in London aren't included in the comparison, so set them against the higher take-home pay.

What if one offer takes me over £100,000?

Between £100,000 and £125,140 you lose your tax-free Personal Allowance, so a raise into that range is taxed at an effective 60%. The calculator includes this. Paying into a pension by salary sacrifice can bring your income back under £100,000.