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2025/26 tax year — rates from 6 April 2025

Salary sacrifice pension calculator — see what you actually save

Compare your take-home before and after salary sacrifice — with the income tax saving and the NI saving shown separately, because the NI part is the bit nobody explains.

Quick answer

Salary sacrifice swaps salary for employer pension contributions before tax is calculated. Because your gross pay falls, you save income tax AND National Insurance — the NI saving is unique to salary sacrifice. On £45,000, sacrificing 5% (£2,250) costs just £1,620.00 of take-home: £450.00 comes back as tax and £180.00 as NI in 2025/26.

Personal allowance
£12,570
Applies in
England, Scotland & Wales supported
Calculation
Reduces gross pay → cuts tax and NI
Annual salary
£45,000per year
£10,000£105,000£200,000
0%
5%

Parsed as: 1257L (£12,570 allowance, England & NI)

Take-home now (0% pension)
£35,919.60
£2,993/month
After sacrifice (5% pension)
£34,299.60
£2,858/month
Your NI saving
£180.00
per year — the part nobody shows you
Income tax saving
£450.00
per year
Into your pension
£2,250.00
extra per year, costing you £1,620.00 of take-home
The long game: that extra £2,250 a year could grow to £74,398 over 20 years, or £149,487 over 30 — assuming a 5% annual return before charges (an assumption, not a promise).
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Why salary sacrifice beats other pension routes

Every pension route gives you income tax relief. Only salary sacrifice also avoids National Insurance, because the money never counts as your pay at all. At 8% below £50,270, that’s an extra 8p kept per £1 contributed compared with a net-pay or relief-at-source scheme — on top of the 20%, 40% or 45% of tax relief everyone gets.

The result: for the same reduction in take-home pay, salary sacrifice puts more into your pot — or for the same pot contribution, it leaves more in your bank. Some employers sweeten it further by passing on part of their own 15% employer-NI saving. The calculator above shows all three moving parts separately, so you can see exactly where each pound goes.

Questions people ask