Tax on a £1,500 Bonus in the UK
Exact HMRC figures for a £1,500 bonus on top of a £35,000 base salary, tax year 2026-27. Employed PAYE, Class 1 NI, no student loan or pension sacrifice. Scroll for a Scotland comparison and 2025-26 figures.
Gross bonus
£1,500
on top of £35,000
Income tax
£300
marginal rate 28%
Employee NI
£120
Class 1 at 8% / 2%
Net bonus
£1,080
28.0% deducted
A £1,500 bonus stays well inside the basic-rate band when added to a £35,000 salary (total taxable income £36,500). All £1,500 is taxed at 20% income tax + 8% NI — a flat 28% marginal deduction — giving you a predictable net of £1,080. No surprise jumps at this amount.
HMRC breakdown — 2026-27
| Component | Amount | Notes |
|---|---|---|
| Gross bonus | £1,500 | On top of £35,000 salary |
| Income tax (incremental) | £300 | Marginal rate 28% |
| Employee NI (Class 1) | £120 | 8% below UEL / 2% above |
| Total deducted | £420 | 28.0% effective |
| Net bonus | £1,080 | What lands in your account |
2025-26 vs 2026-27
Personal Allowance (£12,570), basic/higher/additional thresholds (£37,700 / £125,140), dividend allowance and employee NI rates are all unchanged between 2025-26 and 2026-27, so this bonus produces the same net in both years at a £35,000 salary.
| Tax year | Income tax | NI | Net bonus |
|---|---|---|---|
| 2026-27 | £300 | £120 | £1,080 |
| 2025-26 | £300 | £120 | £1,080 |
England/Wales/NI vs Scotland
Scottish Parliament sets its own income tax bands. NI is UK-wide, so the gap is pure income tax.
| Region (2026-27) | Income tax | Net bonus |
|---|---|---|
| England, Wales & NI | £300 | £1,080 |
| Scotland | £315 | £1,065 |
Scotland nets £15 less than E/W/NI at this bonus level.
Run this with your real salary
These figures assume a £35,000 base salary. For a precise net bonus on your own numbers — including student loan, pension sacrifice, and tax-free childcare clawback — use the full calculator.
Frequently asked
How much tax on a £1,500 bonus in the UK?
On a £1,500 bonus added to a £35,000 salary for 2026-27, HMRC takes £300 income tax plus £120 employee NI, so you net £1,080 (28.0% deducted). Your marginal rate on the next pound is 28%.
What is the Scotland net on a £1,500 bonus?
£1,065 — that's £15 less than England/Wales/NI at a £35,000 salary. Scotland's extra Intermediate (21%), Advanced (45%) and Top (48%) bands create the divergence once you cross into higher earnings.
Can I avoid tax by putting the bonus into a pension?
Yes — bonus sacrifice diverts the full £1,500 into your workplace pension before it's taxed, so you keep all £1,500 as pension contribution instead of a smaller net figure. You skip income tax and both 8%/2% employee NI, and many employers also pass across their 15% employer NI saving. Watch the £60,000 annual allowance cap and tapered allowance if you earn over £260k.