About Locum GP Tax Calculator

Locum GP rates look excellent on paper — until tax time arrives. Income Tax, Class 4 National Insurance, and the hidden Personal Allowance taper above £100,000 can quietly take 40–55% of a higher-earning locum's income. Most tools designed for this don't exist, or bury the answer in a complicated spreadsheet.

We built this calculator specifically for UK locum GPs — not for generic freelancers. It handles the three structures locums actually use (self-employed sole trader, Ltd company, and PAYE through an agency), applies the correct HMRC 2025/26 rates, and shows you take-home pay in seconds.

What we use

• 2025/26 HMRC income tax bands — England/Wales and Scottish devolved rates
• Class 4 NI (6% / 2%) and PAYE NI thresholds (Class 2 NI was abolished April 2024)
• Personal Allowance taper (£1 reduction per £2 above £100,000)
• Pension contribution deduction from taxable profit
• Student loan repayment plans (Plans 1–5 and Postgraduate)
• NHS Pension employee contribution tiers
• No data storage — all calculations run in your browser

Disclaimer

This calculator provides estimates for guidance only. It does not account for Child Benefit High Income Charge, prior-year losses, or other individual circumstances. Scottish income tax rates are included but HMRC's own Scottish rate calculator should be used for definitive figures. Consult a qualified locum accountant for personalised advice.