Scotland Second Job Calculator

How Your Second Job Is Taxed in Scotland

In Scotland, second jobs are taxed differently from your main employment because HMRC assumes your personal allowance is already used. This calculator estimates your take-home pay from a second job using Scotland’s 2024/25 income tax bands and common second-job tax codes such as SBR, SD0, and SD1.

Income Tax on Second Jobs

Your second job is usually taxed without any personal allowance. HMRC applies specific Scottish tax codes:

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

- **SD0 (Scottish Intermediate Rate):** All income taxed at 21%.

- **SD1 (Scottish Higher Rate):** All income taxed at 42%.

- **SD2 (Advanced Rate):** 45% (rare for second jobs).

- **SD3 (Top Rate):** 48% (very high earners).

Your second employer typically uses one of these codes to ensure you're paying the correct rate without duplicating the tax-free allowance from your main job. The calculator allows you to select your second job's tax code and estimates your monthly, weekly, and annual take-home income accordingly.

National Insurance Contributions (NICs)

NI is calculated per job. If your second job’s pay exceeds the Primary Threshold, you’ll owe Class 1 NICs at 8% up to the Upper Earnings Limit. Even if your total income is modest, you may still owe NICs in each job separately. Our calculator accounts for this on your second job earnings.

Pension Contributions

Some second jobs may enroll you into a workplace pension scheme. If so, contributions will be deducted from your second income. These reduce your taxable earnings and impact both income tax and NI. You can input your pension rate to reflect this in the calculator.

Student Loan Repayments (Plan 4)

Scottish residents are usually on Plan 4, which requires 9% of earnings over £27,660 (2024/25) to be deducted. Employers only deduct repayments if your income from that job exceeds the monthly threshold. With two jobs, you may repay more than necessary, but HMRC reconciles this annually. The calculator estimates deductions from the second job only.

Who Should Use This Tool

This tool is ideal for Scottish workers with multiple jobs, freelancers, or those taking on part-time work. It gives a clear picture of the deductions from your second income, helping you budget and avoid surprises.

Remember: your combined tax liability is reviewed at the end of the tax year by HMRC, but this tool helps you see real-time impacts on second job earnings.