1. What is the Salary Calculator?

The Salary Calculator Scotland 24/25 Pay computes your net pay after accounting for Scottish income tax rates, National Insurance contributions, student loan repayments, and pension contributions for the 2024-25 tax year.

2. How Does the Calculator Work?

The calculator uses the following formula:

Where:

• Gross Pay — Your annual salary before deductions
• Income Tax — Calculated using Scottish tax bands and rates
• National Insurance — Calculated based on your taxable income
• Student Loan — Depends on your repayment plan and income
• Pension — Percentage of your salary you contribute

3. Understanding Scottish Tax Rates

Scottish Income Tax Rates 2024/25:

• £0 - £1,257: 0% (Starter Rate)
• £1,258 - £3,120: 19% (Basic Rate)
• £3,121 - £24,812: 21% (Intermediate Rate)
• £24,813 - £43,662: 42% (Higher Rate)
• £43,663 - £125,140: 45% (Advanced Rate)
• Over £125,140: 48% (Top Rate)

National Insurance: 8% on earnings between £12,570-£50,270, 2% on earnings above £50,270

4. Using the Calculator

Tips: Enter your gross annual salary, select your student loan plan (if applicable), and enter your pension contribution percentage. The calculator will show your net pay and detailed breakdown of deductions.

5. Frequently Asked Questions (FAQ)

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

Q2: How accurate is this calculator?
A: It provides estimates based on standard tax rules. Your actual pay may vary with additional deductions or allowances.

Q3: What's the difference between student loan plans?
A: Plan 1 (pre-2012), Plan 2 (post-2012), and Plan 4 (Scottish) have different repayment thresholds and rates.

Q4: Are pension contributions tax-free?
A: Yes, pension contributions are deducted before tax calculations, reducing your taxable income.

Q5: How often is this calculator updated?
A: It's updated annually to reflect the latest tax rates and thresholds.