£80,000 salary sacrifice 2026/27
On £80,000 for 2026/27, a 5% salary sacrifice of £4,000.00 cuts take-home pay from £56,957.40 to £54,637.40 — a reduction of £2,320.00 that buys a £4,000.00 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 £54,557.40.
| Method | Taxable income | Income tax | NI | Pension (you) | Take-home |
|---|---|---|---|---|---|
| No pension | £67,430.00 | £19,432.00 | £3,610.60 | £0.00 | £56,957.40 |
| Net pay (5%) | £63,430.00 | £17,832.00 | £3,610.60 | £4,000.00 | £54,557.40 |
| Salary sacrifice (5%) | £63,430.00 | £17,832.00 | £3,530.60 | £4,000.00 | £54,637.40 |
| Relief at source (5%) | £67,430.00 | £19,432.00 | £3,610.60 | £4,000.00 | £52,957.40 |
All figures are annual, England/Wales/NI, 2026/27, no student loan. A 5% contribution on £80,000 is ££4,000.00. 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.