UK Two Jobs Tax Calculator
Work out take-home across two employments, per-job withholding by tax code (1257L / BR / D0 / D1 / 0T), and whether you'll owe HMRC or receive a refund at year-end. Supports England/Wales/NI and Scottish rates for 2025-26 and 2026-27.
Job 1 (Primary)
First £12,570 tax-free, then progressive bands
Job 2 (Secondary)
Flat 20% on all earnings, no Personal Allowance
Combined Gross
£47,000
Combined Take-Home
£38,320
Across both payslips
Year-End Tax Reconciliation
£0
Correctly withheld
| Item | Job 1 (1257L) | Job 2 (BR) | Combined |
|---|---|---|---|
| Gross Salary | £35,000 | £12,000 | £47,000 |
| Income Tax Withheld | £4,486 | £2,400 | £6,886 |
| National Insurance | £1,794 | £0 | £1,794 |
| Student Loan | £0 | £0 | £0 |
| Net (what you keep) | £28,720 | £9,600 | £38,320 |
Income tax withheld: £6,886 · Correct tax on combined £47,000: £6,886
Your withholding is aligned with the correct annual liability.
National Insurance is not reconciled across jobs. Each employment uses its own £12,570 Primary Threshold, which is often to your advantage vs a single higher-paid job.
Two people, not two jobs?
This calculator models one person with two employments. If you're looking for combined household take-home for a couple or civil partnership — each with their own salary, Personal Allowance, and tax code — use the Couple Tax Calculator . It auto-detects Marriage Allowance savings and the High Income Child Benefit Charge across both partners.
How two-jobs tax works
One Personal Allowance, allocated to one job
HMRC typically puts your main job on 1257L (claims the full £12,570 PA) and your second job on BR (no PA, flat 20%). Two 1257L codes is a misconfiguration that will under-withhold.
BR under-withholds when combined income is higher-rate
If Job 1 pays £45k and Job 2 pays £15k, total is £60k — you owe 40% on the portion above £50,270. But BR only withholds 20% on Job 2. P800 reconciliation picks up the difference.
NI is NOT reconciled across jobs
Each employment gets its own £12,570 NI threshold. This is why two mid-salary jobs pay less NI than one large job — a quirk HMRC doesn't adjust.
Year-end reconciliation via P800
After April each year, HMRC compares withholding against correct total tax. Under-withholding: you get a Simple Assessment or tax code adjustment. Over-withholding: automatic refund.
Frequently asked questions
Do I pay more tax with two jobs?
The total income tax on two jobs equals the tax on one combined salary of the same total — HMRC reconciles at year end. But during the year, the withholding from your second job is often too low or too high depending on its tax code. You typically pay less National Insurance with two jobs because each employment has its own £12,570 Primary Threshold.
What tax code does a second job use?
HMRC usually puts your primary job on 1257L (full PA) and your second job on BR (flat 20%). If your second job pushes you into higher-rate, BR under-withholds. HMRC may issue D0 (40%) or D1 (45%) for very high-income cases, or 0T (no PA, progressive bands).
How is National Insurance handled for two jobs?
Class 1 NI is calculated separately for each employment. Each job has its own £12,570 Primary Threshold and £50,270 Upper Earnings Limit — usually an advantage vs a single large job.
Will I owe tax at the end of the year with two jobs?
If your second job is on BR but your combined income is higher-rate, yes — BR only withholds 20% while you owe 40% on the upper portion. HMRC sends a P800 Simple Assessment. Over-withholding triggers an automatic refund.
Should both jobs have the 1257L tax code?
No. If both employers apply the full £12,570 PA you'll be dramatically under-withheld — potentially thousands of pounds. Contact HMRC to correct the second job's code.
Does student loan work differently with two jobs?
Student loan repayments are per-job, so each employer checks against the plan threshold independently. HMRC reconciles against combined income at year-end.