Overtime Tax Calculator UK 2025/26

Overtime tax calculator UK 2025/26 — calculate take-home from overtime pay. Time and a half, double time, weekend rates.

Quick answer: On a £35k base salary, £100 of time-and-a-half overtime = £150 gross, taxed at 28% basic rate = £108 net extra. If you cross into 40% band, marginal rate jumps to 42% — only £87 net per £150 gross overtime.
Mustafa Bilgic
Reviewed by Mustafa Bilgic · UK Calculator Editor ·

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Overtime is taxed at your MARGINAL rate — which depends on your total annual income including the overtime. PAYE applies cumulatively, so a busy month of overtime can spike deductions; the year-end reconciliation evens it out. This calculator shows real take-home from overtime hours.

How overtime tax calculator works in 2025/26

Common UK overtime rates:

  • Time and a half (1.5×) — Saturday/regular overtime; £20/hr base = £30/hr overtime
  • Double time (2×) — Sunday/bank holiday/excess hours
  • NHS unsocial hours — Saturday +60%, Sunday +60%, weekday nights +39%, bank holidays +60%
  • Police/firefighter — varied per service, typically time-and-a-half base
  • Regular workers — often plain time on weekends unless contract specifies premium

How overtime tax works:

  1. Overtime gross = hours × hourly rate × premium multiplier
  2. Added to your annual gross — pushes total taxable income up
  3. Taxed at marginal rate on each £ of overtime
  4. NI applies only to portions above threshold £12,570
  5. Pension contributions usually NOT applied to overtime (depends on scheme)

Marginal rate by band 2025/26:

Total incomeMarginal rateTake-home of £100 overtime
Below £12,5700%£100
£12,570-£50,27028%£72
£50,270-£100,00042%£58
£100,000-£125,14062%£38
£125,140+47%£53

Worked example: £28k base + 50h overtime time-and-a-half at £15/hr base

Overtime: 50 × £15 × 1.5 = £1,125. Total gross £29,125. Marginal 28%. Net overtime £810. Annual take-home increase £810.

Gross: £29,125 → Take-home: £810.00/year (£67.50/month)

Worked example: £48k base + 100h Saturday overtime time-and-a-half

Hourly base £24.04 (£48k/40hr/52w). Overtime 100 × £36.06 = £3,606. Total £51,606 (just into higher rate). 75% at 28%, 25% at 42%. Net overtime ~£2,425.

Gross: £51,606 → Take-home: £2,425.00/year (£202.08/month)

Worked example: £120k consultant + £10k weekend list initiative

Both fall in £100-125k taper. 62% effective rate on overtime. Net overtime only £3,800 from £10,000 gross. Salary sacrifice into pension AVC would save much more.

Gross: £130,000 → Take-home: £3,800.00/year (£316.67/month)

Frequently asked questions

Why does my overtime feel taxed more?
Two reasons: (1) PAYE is cumulative — a big overtime month spikes year-to-date earnings, projecting you into a higher band, and PAYE catches up immediately; (2) overtime PUSHES your annual income into a higher marginal band, so each £ of overtime is taxed at the highest applicable rate.
Can I avoid overtime tax?
No — overtime is fully taxable at marginal rate. BUT you can mitigate via: (1) salary sacrifice the gross into pension before tax, (2) salary sacrifice into cycle scheme, (3) bonus sacrifice arrangement for one-off overtime burst.
Why does the £100k+ taper hit overtime so hard?
Personal Allowance taper applies to overtime same as base salary. £1 of overtime = £1.50 extra taxable in the £100-125k band, taxed at 40% = £0.60 + £0.02 NI = £0.62 in tax. Only £0.38 reaches you. Worse than additional rate (45%).
Is double-time taxed the same as time-and-a-half?
Yes — both are "overtime" for tax purposes. The PREMIUM is just higher (2× vs 1.5×). Marginal rate applies to the gross overtime amount regardless of how it's composed.
Are NHS unsocial hours pensionable?
Yes — NHS unsocial hours premiums (Saturday/Sunday/nights/bank holidays) are pensionable AND taxable. Bank work and ad-hoc overtime — pensionable if same employer; agency work elsewhere is separate income.
Can I claim back overtime tax?
Generally no — overtime tax is correct at year-end if PAYE worked properly. If you OVERPAID via emergency tax code or mid-year job change, HMRC refunds automatically via PAYE adjustment or Self Assessment.
Does overtime affect my pension contribution?
Depends on scheme. Auto-enrolment pensions usually only count "qualifying earnings" (£6,240-£50,270 band). Some schemes use "pensionable salary" which excludes overtime. NHS Pension includes most overtime/unsocial hours in pensionable pay.

Official UK Sources

Last reviewed: May 2026 against HMRC 2025/26 rates.

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