Second Job Tax Calculator UK 2025/26

Second job tax calculator UK 2025/26 — second income taxed at BR code (basic rate). See full take-home from main + side

Quick answer: Second jobs use a BR tax code (Basic Rate — 20% on every £). Your personal allowance applies to your MAIN job only. On £15k second income, all £15k is taxed at 20% = £3,000 tax + NI.
Mustafa Bilgic
Reviewed by Mustafa Bilgic · UK Calculator Editor ·

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When you have two jobs (or a job + pension), HMRC applies your Personal Allowance to your main job only. The second job uses a "BR" tax code, taxing every £ at basic rate. This often leads to the second job feeling heavily taxed — but year-end reconciliation usually evens it out.

How second job tax calculator works in 2025/26

How second jobs are taxed in 2025/26:

  1. Main job uses your full Personal Allowance (£12,570 tax-free) and standard tax bands
  2. Second job uses code "BR" — Basic Rate 20% on EVERY pound
  3. NI applies separately to each employment based on weekly earnings vs threshold
  4. If combined income takes you to higher band (£50,270+), HMRC may issue D0 code (40% all) or K-prefix on second job

Common second-job scenarios:

  • Part-time + main job: Part-time becomes second job, BR tax code applied
  • Job + freelance: Freelance is self-employed, taxed via Self Assessment (no BR code, full marginal rate applies)
  • Job + state pension: Pension is "second income", BR or higher code applied
  • Two part-time jobs: One becomes "main" (highest pay typically), other "second" — BR applied

Year-end reconciliation:

If second job pushes total income into higher band (£50,270+), HMRC reconciles via:

  • Self Assessment if you earn £150k+ or have rental/dividend income
  • Adjusting your tax code mid-year (e.g. K-code on second job)
  • End-of-year P800 calculation — may issue refund or demand

If second job is low income (below personal allowance unused), HMRC may issue tax code split — apportioning PA across jobs.

Worked example: £35k main + £10k second job (basic rate territory)

Main: PA £12,570, taxable £22,430 at 20% = £4,486 + NI £1,794. Second: £10,000 at BR (20%) = £2,000 + NI £585 (8% above weekly £242). Total IT: £6,486. Combined gross £45k, total tax £6,486 (correct for £45k earner). Net combined £36,135.

Gross: £45,000 → Take-home: £36,135.00/year (£3,011.25/month)

Worked example: £40k main + £15k second (crosses higher rate)

Combined £55k. PAYE on £40k correct. Second £15k at BR = £3,000. But true tax: £55k - £12,570 PA = £42,430 taxable. £37,700 at 20% + £4,730 at 40% = £9,432. Already taken £8,000 + £3,000 = £11,000? Let me recheck — actually second BR is £3,000, main is £6,486, total £9,486 — slightly over. HMRC may refund ~£54.

Gross: £55,000 → Take-home: £38,800.00/year (£3,233.33/month)

Worked example: £10k part-time main + £8k weekend job

Main: £10k below PA, no tax. Second: BR code, £8,000 at 20% = £1,600. Total tax £1,600 — but combined £18k - £12,570 = £5,430 taxable at 20% = £1,086. Over-paid £514. Apply for tax code split via HMRC Personal Tax Account.

Gross: £18,000 → Take-home: £16,400.00/year (£1,366.67/month)

Frequently asked questions

Why does my second job get taxed so heavily?
Your tax-free Personal Allowance (£12,570) is applied to your MAIN job only. The second job uses BR code, taxing EVERY £ at 20% basic rate. Looks heavy but is mathematically correct if your main job uses up the full £12,570 allowance.
Can I split my Personal Allowance between two jobs?
Yes — if both jobs are low income, you can request HMRC to split your tax code via Personal Tax Account. E.g. £6,000 PA at job A (code 600L) and £6,570 at job B (code 657L). Useful if combining earns less than £12,570.
What's a BR tax code?
BR = "Basic Rate" — applies 20% income tax to ALL pay, regardless of amount. Used for second jobs and some pensions. Doesn't mean the BR job is taxed AT 20%; it means it has no tax-free allowance because the allowance is used elsewhere.
What about D0 or D1 tax codes?
D0 = 40% on all income (used if your main + second jobs total above £50,270). D1 = 45% on all (above £125,140). NT = "no tax". K-codes = negative allowance (you owe tax on top of standard).
Do I need to file Self Assessment with two jobs?
Usually NO — PAYE handles both. But yes if: total income £150k+ (was £100k pre-2024/25), have untaxed income (rental, dividends), claim large work expenses, are company director. Use the gov.uk Self Assessment checker.
Are second jobs subject to NI?
Yes — each job pays NI separately based on its OWN weekly earnings. So £200/week + £200/week (£10,400/year each) ≈ £80 NI total — vs £400/week single job (£20,800/year) ≈ £656 NI. Two jobs CAN actually save NI if you stay under the weekly threshold (£242) on each.
What if second job is freelance?
Freelance is self-employed, not BR code. No PAYE. You declare via Self Assessment. £1k trading allowance applies. Deduct expenses. Class 2 + Class 4 NI added. Generally taxed at marginal rate (combined with employment income).

Official UK Sources

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

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