Net to Gross Salary Calculator — Reverse PAYE 2026/27

There are several practical situations where knowing the required gross salary is more useful than knowing the take-home. The most common is salary negotiation — if a candidate says they need to take home £2,500 per month to accept an offer, you need to know what gross salary that requires before you can make a formal offer. Similarly, if you are restructuring pay and want employees to receive a specific net amount after a change in pension or tax code, this tool tells you what gross figure to use. It is also useful when comparing job offers: if one role offers £45,000 gross and another offers a target net of £2,800 per month, this calculator lets you compare them on truly equal terms.

The reverse calculation uses an iterative binary search method, running hundreds of forward PAYE calculations to converge on the gross salary that produces your target net to within a penny. The accuracy is the same as the forward PAYE calculator — it applies the correct Income Tax bands for England/Wales/NI or Scotland, the 2026/27 National Insurance thresholds, and your chosen pension arrangement. The main sources of any minor discrepancy in a real payslip are things specific to your payroll software, such as how NI is rounded on a week-by-week basis, or the treatment of mid-year tax code changes. For the purpose of salary planning and negotiation, the figures produced are accurate enough to use with confidence.

Yes — pension type has a noticeable effect on the required gross salary for any given net target. Under salary sacrifice, the pension contribution reduces your gross before tax and National Insurance are calculated, which means a lower gross salary is needed to achieve the same net pay compared to a net pay arrangement. Under a net pay arrangement, the contribution reduces your taxable income but not your NI, so the gross required is slightly higher. Under relief at source, the pension is taken from net pay after all deductions, so the full gross of the deduction hits your take-home directly — meaning a higher gross is needed to compensate. The difference becomes more pronounced at higher salary levels and higher pension contribution percentages.

You can enter any tax code into this calculator and it will adjust the personal allowance and tax calculation accordingly. Common non-standard codes include BR, which taxes all income at basic rate with no personal allowance — often used for second jobs; D0, which applies the higher rate to all income; D1 for the additional rate; NT for no tax at all; and K codes, which indicate the employee has taxable income that exceeds their personal allowance (such as company car benefits or underpaid tax from previous years). The calculator handles all of these correctly. If you are unsure what tax code to use for a planning exercise, entering 1257L gives you the standard position for a typical employee with no other income or adjustments.

Yes — select Salary Sacrifice as the pension type and the calculator will correctly reduce the gross salary figure before calculating tax and National Insurance. This is important because salary sacrifice changes the taxable pay, not just the take-home. One practical implication is that an employee on a salary sacrifice arrangement will have a lower reported gross salary for mortgage and credit purposes, since their payslip shows the post-sacrifice figure. This is worth flagging to employees who may be planning major borrowing. The calculator shows you both the pre-sacrifice gross and the net take-home, giving you a complete picture of the financial position before and after the sacrifice arrangement takes effect.