£60,000 salary sacrifice 2026/27
On £60,000 for 2026/27, a 5% salary sacrifice of £3,000.00 cuts take-home pay from £45,357.40 to £43,617.40 — a reduction of £1,740.00 that buys a £3,000.00 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 £43,557.40.
| Method | Taxable income | Income tax | NI | Pension (you) | Take-home |
|---|---|---|---|---|---|
| No pension | £47,430.00 | £11,432.00 | £3,210.60 | £0.00 | £45,357.40 |
| Net pay (5%) | £44,430.00 | £10,232.00 | £3,210.60 | £3,000.00 | £43,557.40 |
| Salary sacrifice (5%) | £44,430.00 | £10,232.00 | £3,150.60 | £3,000.00 | £43,617.40 |
| Relief at source (5%) | £47,430.00 | £11,432.00 | £3,210.60 | £3,000.00 | £42,357.40 |
All figures are annual, England/Wales/NI, 2026/27, no student loan. A 5% contribution on £60,000 is ££3,000.00. 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.