UK Bonus Tax Calculator
Type your salary including the bonus to see the combined PAYE + NI bill.
Updated May 2026, using HMRC 2026/27 rates and current ONS / gov.uk figures.
A one-off bonus is taxed using PAYE's «cumulative» method — HMRC catches up across the rest of the tax year. The calculator above shows the annual figures; the explainer below covers why your bonus payslip can look surprising.
How it works. Tax + NI on the combined annual gross. The cumulative PAYE method handles month-by-month allocation; year-end calculation matches the annual figure.
Worked examples
£40,000 base + £10,000 bonus: bonus taxed mostly at 40% + 2% NI = ~58% take-home of bonus.
£100,000 base + £10,000 bonus: bonus mostly in the 60% trap. Net take-home ~£3,800 of £10,000.
Sources:
HMRC Income Tax rates 2026/27 · HMRC NI rates 2026/27
· retrieved 2026-05-12.
Frequently asked questions
Why does my bonus payslip look like 50% has gone in tax?
Because PAYE estimates your annual income from the month-to-date and applies tax accordingly. A big one-off bonus pushes the month into a high band, so the month's tax is high. It usually evens out over the rest of the tax year as PAYE recalculates.
Should I sacrifice the bonus?
If you're a higher-rate payer or in the 60% trap, sacrificing into pension is highly tax-efficient — potentially keeping ~62% more value than taking cash. Check with HR before the bonus is paid; it usually has to be agreed in advance.
Are bonuses taxed differently from salary?
No. They're taxed identically as «earnings». The visible difference is just timing — a lump sum hits one month rather than spreading.