Calculate your combined tax liability across two jobs and check whether your tax codes are correctly allocated for the 2026-27 tax year.
This calculator provides estimates for guidance only. Tax codes depend on individual circumstances and HMRC assessments. Always contact HMRC to verify your tax codes are correct.
If you work two jobs in the UK, understanding how tax and National Insurance apply across both employments is crucial for avoiding unexpected tax bills. HMRC taxes each job separately through PAYE, and the way your tax codes are allocated can significantly affect how much you take home from each role. Typically, your Personal Allowance (GBP 12,570 for 2026-27) is assigned to your main job through a 1257L tax code. Your second job usually receives a BR code, meaning all earnings are taxed at the basic rate of 20% with no personal allowance. However, if your combined income pushes you into the higher rate band (above GBP 50,270), some of your second job income should actually be taxed at 40% -- and a BR code will not collect enough tax. This calculator helps you see the full picture: how much tax and NI you pay across both jobs, whether your tax codes are optimally allocated, and whether you face a risk of underpaying tax. It also shows where NI is calculated independently per employment, which can sometimes work in your favour.
To calculate your two-job tax position: 1. Enter your annual salary for Job 1 -- this is typically your main or highest-paying employment. 2. Enter your annual salary for Job 2 -- your second, part-time, or lower-paying job. 3. Enter the tax code for each job. Job 1 usually has 1257L (standard Personal Allowance). Job 2 typically has BR (basic rate, 20% on all earnings) or D0 (higher rate, 40% on all earnings). You can find your tax codes on your payslips or P60. 4. Review the results showing take-home pay for each job, total combined take-home, and any warnings about tax code allocation or underpayment risk. 5. If the calculator suggests moving your Personal Allowance to the other job, contact HMRC on 0300 200 3300 to request a tax code change.
The two jobs tax calculator works by processing each employment separately, then combining the results. For Job 1 with a 1257L code, tax is calculated using the standard progressive bands: no tax on the first GBP 12,570, then 20% up to GBP 50,270, 40% up to GBP 125,140, and 45% above that. For Job 2 with a BR code, all earnings are taxed at a flat 20%. With a D0 code, all earnings are taxed at 40%. National Insurance is calculated independently for each job. Each employer applies the NI threshold separately, so both jobs have their own GBP 12,570 primary threshold. This means if both jobs pay less than the threshold, you may pay no NI on either -- even if combined earnings exceed the threshold. The calculator then checks whether your tax codes are optimally split. If your second job pays more than your first, it may be more efficient to move the Personal Allowance to the higher-paying job. It also checks whether your combined income crosses the higher rate threshold, which could mean your BR code on Job 2 is under-collecting tax. The underpayment warning highlights situations where you may receive a tax bill from HMRC at the end of the year, typically collected through an adjusted tax code the following year.
Inputs: Job 1: GBP 30,000 (1257L), Job 2: GBP 10,000 (BR)
Inputs: Job 1: GBP 25,000 (1257L), Job 2: GBP 30,000 (BR)
This calculator uses 2026-27 tax year rates for England and Wales. If you believe your tax codes are incorrect, contact HMRC to request a review. You can split your Personal Allowance between jobs or have it allocated entirely to one job. If your combined income changes significantly during the year, notify HMRC so they can adjust your codes. Note that NI is always calculated per employment -- there is no combining of earnings across jobs for NI purposes.