Employed and Self-Employed Tax Calculator UK 2026/27
Estimate the extra Income Tax and Class 4 NI from self-employment alongside your PAYE salary. This models employment plus trading profit, rather than two PAYE jobs.
Income Tax uses England, Wales and Northern Ireland bands. Class 4 NI uses trading profit separately from salary. Scottish taxpayer? Use Scottish rates. Methodology and limitations · Filing deadlines
Calculated estimate
Tax Calculation Results
This estimate used Scottish income tax bands because Scotland is selected.
- Estimated take-home profit
- ~£
- Additional Income Tax
- ~£
- National Insurance
- ~£
| Main Income: | £ |
| Side Hustle Income: | £ |
| Deduction used: | £ |
| Side Hustle Profit: | £ |
| Estimated Additional Income Tax: | ~£ |
| Estimated National Insurance Contributions: | ~£ |
| Estimated Total Additional Tax (Income Tax + NI): | ~£ |
| Estimated Effective Tax Rate (Income Tax + NI): | % |
This estimates additional tax on trading profit, not your total Self Assessment bill. It excludes student loans, pensions, benefits, VAT, loss relief, tailored tax codes and Class 1/Class 4 annual NI maximum adjustments. Class 2 is not added to the bill. Payments on account may affect cash due. Check MTD assessment years and exemptions; this result does not determine eligibility.
How this employed and self-employed tax calculator works
If you are both employed and self-employed in the UK, HMRC adds your self-employment profit on top of your PAYE salary and taxes the combined total. This page is a multiple income tax calculator UK workers can use to estimate the extra Income Tax and Class 4 National Insurance triggered by self-employment alongside a salary.
Enter your gross self-employment income, your actual allowable expenses or select the eligible trading allowance, and your annual PAYE salary. The calculator runs locally in your browser. Nothing about your income is sent to a server.
This works as a tax calculator for self employed work done in the evenings or at weekends, a self employment tax calculator UK contractors can use for a single client, and a planning tool for anyone topping up a day job with extra trading income.
Being employed and self-employed at the same time is common in the UK. PAYE collects tax on your salary through your tax code. Self Assessment handles the tax on your self-employment profit, and HMRC uses your combined income to decide which Income Tax bands apply.
- Use Side Hustle Income for gross income before expenses or allowances.
- Use Side Hustle Expenses for actual allowable expenses; select the trading allowance separately if eligible.
- Use Annual Salary for your PAYE salary before tax.
Trading Allowance vs Actual Expenses
The trading allowance can exempt up to £1,000 of gross trading income. If your gross trading income is £1,000 or less, you may not need to tell HMRC, although some circumstances still require a tax return.
If gross trading income is more than £1,000, you can usually choose between deducting the £1,000 trading allowance or deducting actual allowable expenses. You cannot claim both for the same trade.
Self Assessment registration and deadlines
If you cross the £1,000 trading allowance you normally need to register for Self Assessment by 5 October after the tax year ends, and file online by 31 January after the tax year. See the main Self Assessment registration and deadlines section for year-specific dates and payments-on-account rules.
Budget for payments on account · MTD assessment years · Higher-rate tax explained
Official Sources
Worked examples: employed and self-employed tax
Example 1
£32,000 PAYE salary plus £6,000 of self-employment income with £600 of expenses. Profit sits inside the basic-rate band so the extra tax is roughly 20% Income Tax plus 6% Class 4 NI on profit above £12,570 of total self-employment profit.
Example 2
£48,000 PAYE salary plus £12,000 of self-employment profit. The salary uses most of the basic-rate band, so a chunk of self-employment profit crosses into the 40% higher rate. The calculator separates out the additional tax versus the tax already collected through PAYE.
Example 3
£62,000 PAYE salary plus £4,000 of self-employment profit. The PAYE income is already in the higher-rate band, so every £1 of extra profit is taxed at 40% Income Tax with no Class 4 NI on £4,000 of self-employed profit.
FAQs
How is tax worked out when I am both employed and self-employed?
HMRC adds self-employment profit to PAYE salary and taxes the total. The PAYE tax code collects Income Tax on your salary in real time. Self Assessment then settles the tax on self-employment profit, with the Personal Allowance and tax bands shared across both sources.
Do I pay National Insurance twice if I am employed and self-employed?
You pay Class 1 NI on PAYE earnings through your payslip and Class 4 NI on self-employment profit through Self Assessment. They are separate contributions. For 2026/27, Class 4 NI is 6% on profit between £12,570 and £50,270 and 2% above £50,270.
Is this a multiple income tax calculator for the UK?
Yes. It is designed for the common UK case of one PAYE salary plus self-employment income, including side hustle, freelance, contracting or trading income. It estimates Income Tax and Class 4 NI for 2026/27 using the rates that apply in England, Wales and Northern Ireland.
When do I need to register for Self Assessment?
You normally register for Self Assessment if your gross self-employment income is over £1,000 in a tax year. HMRC requires registration by 5 October after the end of the tax year. For 2026/27 that deadline is 5 October 2027.
Can I claim the £1,000 trading allowance if I also have a PAYE job?
Yes. The trading allowance is independent of PAYE income. If your gross self-employment income is £1,000 or less, the allowance can usually cover it. Above £1,000, you can choose between deducting the £1,000 allowance or your actual allowable expenses for the same trade.
Does this work as a self employment tax calculator for UK contractors?
Yes, for contractors paid on a self-employed basis with a PAYE salary elsewhere. It does not model IR35 deemed-employment income, CIS deductions, dividends from a personal limited company, Scottish Income Tax bands, student loans or pension contributions.
What does the calculator not include?
It does not cover Scottish Income Tax bands, student loan repayments, pension contributions, VAT, Marriage Allowance, child benefit charge, dividends or capital gains. Treat the result as a planning estimate, not a substitute for filing a Self Assessment return.
More Side Hustle Tax Calculators
Compare other side-hustle scenarios using the same privacy-safe calculator. If you also want a general view across PAYE plus any additional earnings, use the UK extra income tax calculator.
Second income: self-employment or a second PAYE job?
This calculator is for PAYE plus self-employment. It reports the extra tax on trading profit, not the total tax already deducted from your salary. Two PAYE jobs use tax codes and employee National Insurance rules; do not enter second-job wages as trading income. Read HMRC’s guidance on multiple jobs.
2026/27 rates used by this calculator
Standard Personal Allowance: £12,570. It reduces by £1 for every £2 of income above £100,000. Pension and other adjustments are outside this estimate.
| Band | Band width after Personal Allowance | Income Tax rate |
|---|---|---|
| Basic | First £37,700 | 20% |
| Higher | Next £87,440 | 40% |
| Additional | Remaining taxable income | 45% |
Class 4 NI is 6% on annual self-employed profit above £12,570 up to £50,270, then 2% above £50,270. PAYE salary does not consume these profit bands. The estimate does not apply Class 1/Class 4 annual maximum adjustments.
Class 2 is treated as paid at profits of £7,105 or more; below this, voluntary Class 2 is £3.65 per week. It is not included in the calculated bill.
Income Tax rates · Scottish rates · Current and archived NI rates