England Second Job Calculator

How Your Second Job Is Taxed in England

Having a second job in England affects your tax because HMRC usually applies different tax codes to your secondary income. This calculator helps estimate your take-home pay from a second job using 2024/25 tax bands, National Insurance rules, and common second-job tax codes like BR, D0, and D1.

Second Job and PAYE

When you take on a second job, HMRC typically assumes you’ve already used your personal allowance (£12,570) in your main job. As a result, your second job is often taxed using the BR (Basic Rate), D0 (Higher Rate), or D1 (Additional Rate) tax codes. These codes apply a flat 20%, 40%, or 45% income tax to all earnings from the second job, without any tax-free allowance.

Choosing the Correct Tax Code

- **BR (Basic Rate):** All income taxed at 20%.

- **D0 (Higher Rate):** All income taxed at 40%.

- **D1 (Additional Rate):** All income taxed at 45%.

Our calculator lets you choose which code your second employer is using to simulate your take-home pay accurately.

National Insurance Contributions (NICs)

NI is calculated separately for each job. If your income in your second job exceeds the Primary Threshold, you'll pay NICs—typically 8% on earnings up to the Upper Earnings Limit. Even if your combined earnings stay under the annual threshold, you may still owe NICs in both jobs.

Pension Contributions

If your second employer offers a workplace pension and you're enrolled, pension contributions will also be deducted. These lower your taxable income for income tax and NI. The calculator lets you enter a pension rate to reflect this in your results.

Student Loan Repayments

Student loan repayments are based on your total income from all sources. However, repayments are usually deducted by each employer if your earnings exceed the monthly threshold. This can lead to overpayment, which HMRC reconciles at the end of the tax year. The calculator estimates repayments for your second job alone but this may differ from final tax reconciliation.

Working Hours and Salary

You can enter your second job salary directly or calculate it from an hourly rate. The calculator estimates your monthly, weekly, and annual take-home pay after deductions for tax, NI, pension, and student loans.

This tool is perfect for part-time workers, freelancers, and anyone supplementing their income. It helps you plan for the tax impact of additional income from a second job in England.