£30,000 salary sacrifice 2026/27
On £30,000 for 2026/27, a 5% salary sacrifice of £1,500.00 cuts take-home pay from £25,119.60 to £24,039.60 — a reduction of £1,080.00 that buys a £1,500.00 pension contribution while saving the tax, NI (and any student loan) you would otherwise pay on it. The same contribution under net pay leaves you with £23,919.60.
| Method | Taxable income | Income tax | NI | Pension (you) | Take-home |
|---|---|---|---|---|---|
| No pension | £17,430.00 | £3,486.00 | £1,394.40 | £0.00 | £25,119.60 |
| Net pay (5%) | £15,930.00 | £3,186.00 | £1,394.40 | £1,500.00 | £23,919.60 |
| Salary sacrifice (5%) | £15,930.00 | £3,186.00 | £1,274.40 | £1,500.00 | £24,039.60 |
| Relief at source (5%) | £17,430.00 | £3,486.00 | £1,394.40 | £1,500.00 | £23,619.60 |
All figures are annual, England/Wales/NI, 2026/27, no student loan. A 5% contribution on £30,000 is ££1,500.00. Salary sacrifice reduces the NI and loan bases; net pay does not; relief at source keeps tax on full gross and adds 20% relief via the provider.