1. What is the Scottish Government Salary Calculator?

This calculator helps Scottish government employees estimate their take-home pay for the 2024-25 tax year, accounting for Scottish income tax rates, National Insurance, student loan repayments, and pension contributions.

2. How Does the Calculator Work?

The calculator uses the following formula:

Where:

• Gross Pay — Annual salary before deductions
• Income Tax — Calculated using Scottish tax bands and rates
• National Insurance — Calculated using UK-wide NI thresholds
• Student Loan — Depends on repayment plan and thresholds
• Pension — Percentage of gross salary (default 5%)

3. Understanding Scottish Tax Rates

Scottish Income Tax Rates 2024-25:

• £0 - £14,549: 19% (Starter Rate)
• £14,550 - £43,662: 21% (Basic Rate)
• £43,663 - £125,140: 42% (Intermediate Rate)
• Over £125,140: 48% (Top Rate)

4. Using the Calculator

Instructions: Enter your gross annual salary, select your student loan repayment plan (if applicable), and specify your pension contribution percentage (default is 5%).

5. Frequently Asked Questions (FAQ)

Q1: Why are Scottish tax rates different?
A: Scotland has devolved powers to set its own income tax rates and bands, which differ from the rest of the UK.

Q2: What pension scheme is this for?
A: This calculator assumes the Scottish Public Pension Scheme with default employee contribution of 5%.

Q3: How accurate is this calculator?
A: It provides estimates based on standard tax rules. Your actual take-home pay may vary based on additional factors.

Q4: What's the difference between student loan plans?
A: Plan 1 (pre-2012), Plan 2 (post-2012), Plan 4 (Scotland) have different repayment thresholds and interest rates.

Q5: Are bonuses included in this calculation?
A: No, this calculator assumes regular salary only. Bonus payments may be taxed differently.