1. What is the Scottish Salary Calculator?

The Scottish Salary Calculator estimates your take-home pay (net pay) after deducting Scottish income tax, National Insurance, 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 using UK-wide NI thresholds
• Student Loan — Depends on your repayment plan (if applicable)
• Pension — Percentage of salary you contribute

3. Understanding Scottish Tax Rates

Scottish Income Tax Bands 2024/25:

• £0 - £14,549: 0% (Personal Allowance)
• £14,550 - £25,158: 19% (Starter Rate)
• £25,159 - £43,662: 21% (Basic Rate)
• £43,663 - £125,140: 42% (Intermediate Rate)
• Over £125,140: 48% (Top Rate)

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 all 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, though National Insurance remains the same.

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 students) have different repayment thresholds and interest rates.

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

Q5: When do National Insurance rates change?
A: The £12,570 threshold applies until April 2025. The 8% rate applies up to £50,270, then 2% above that.