Boris Johnson Tax Calculator - £36,000.00 Salary Example (£36K Salary)

This Salary and Tax Calculator is provided to illustrate how Boris Johnsons planned changes to the higher Rate Income Tax Threshold will affect a £36,000.00 Salary (£36K Salary). The illustration also includes an overview of a current 2019 salary example for £36,000.00 and an salary example for £36,000.00 if the personal allowance were to be increase to £30k (a solution which would affect all tax ayers, not just those who earner over £50k.

Boris Johnson tax Calculator
£36,000.00 Salary Comparison
WhatCurrent (2019)Boris £80k Higher Rate ThresholdiCalculator £30k Personal Allowance
Net Pay26766.8826766.8830266.88
Difference n/a03500
Take Home74.35%74.35%84.07%

You can see a detailed salary overview for each of these calculations below.

About the Boris Johnson Salary Examples

In order to provide a like-for-like salary comparison against our three tax scenarios, we have used the following defaults:

  1. Annual Salary before tax: £36,000.00
  2. The individual is part of a company pension scheme
    1. An Employer Pension Contribution of 5% has been applied
    2. An Employee Pension Contribution of 3% has been applied
  3. A standard tax code has been used
  4. Salary is calculated over a full tax year
  5. There are no salary sacrifice options included
  6. There are no special National Insurance Contibutions rules /exemptions (Employer or Employee)

2019 Salary Example for £36,000.00 (Current)

£36,000.00 Salary Example 2019/20 Tax Year
YearlyMonthly4 Weekly2 WeeklyWeeklyDailyHourly%1
Gross Income36,000.003,000.002,769.231,384.62692.31142.2919.78100.00%
Adjusted Gross Income234,200.002,850.002,630.771,315.38657.69135.1818.7995.00%
Tax Free Personal Allowance12,500.001,041.67961.54480.77240.3849.416.8734.72%
Company Pension: Employee1,800.00150.00138.4669.2334.627.110.995.00%
Company Pension: Employer1,080.0090.0083.0841.5420.774.270.593.00%
Taxable Pay21,700.001,808.331,669.23834.62417.3185.7711.9260.28%
Tax Due [PAYE]4,340.00361.67333.85166.9283.4617.152.3812.06%
National Insurance3,093.12257.76237.93118.9759.4812.231.708.59%
Total Pay Deductions9,233.12769.43710.24355.12177.5636.495.0725.65%
Net Pay26,766.882,230.572,058.991,029.50514.75105.8014.7174.35%

Employers NIC Contribution3,557.09296.42273.62136.8168.4114.061.959.88%
Salary Package [Cost of Employee]40,637.093,386.423,125.931,562.96781.48160.6222.33112.88%

1 Percentage expressed in relation to Gross Income [£34,200.00].

2019 Salary Example for £36,000.00 (Planned by Boris Johnson)

£36,000.00 Salary Example 2019/20 Tax Year (Planned by Boris Johnson)
YearlyMonthly4 Weekly2 WeeklyWeeklyDailyHourly%1
Gross Income36,000.003,000.002,769.231,384.62692.31142.2919.78100.00%
Adjusted Gross Income234,200.002,850.002,630.771,315.38657.69135.1818.7995.00%
Tax Free Personal Allowance12,500.001,041.67961.54480.77240.3849.416.8734.72%
Company Pension: Employee1,800.00150.00138.4669.2334.627.110.995.00%
Company Pension: Employer1,080.0090.0083.0841.5420.774.270.593.00%
Taxable Pay21,700.001,808.331,669.23834.62417.3185.7711.9260.28%
Tax Due [PAYE]4,340.00361.67333.85166.9283.4617.152.3812.06%
National Insurance3,093.12257.76237.93118.9759.4812.231.708.59%
Total Pay Deductions9,233.12769.43710.24355.12177.5636.495.0725.65%
Net Pay26,766.882,230.572,058.991,029.50514.75105.8014.7174.35%

Employers NIC Contribution3,557.09296.42273.62136.8168.4114.061.959.88%
Salary Package [Cost of Employee]40,637.093,386.423,125.931,562.96781.48160.6222.33112.88%

1 Percentage expressed in relation to Gross Income [£34,200.00].

2019 Salary Example for £36,000.00 (Suggested by iCalculator)

£36,000.00 Salary Example 2019/20 Tax Year (Suggested by iCalculator)
YearlyMonthly4 Weekly2 WeeklyWeeklyDailyHourly%1
Gross Income36,000.003,000.002,769.231,384.62692.31142.2919.78100.00%
Adjusted Gross Income234,200.002,850.002,630.771,315.38657.69135.1818.7995.00%
Tax Free Personal Allowance30,000.002,500.002,307.691,153.85576.92118.5816.4883.33%
Company Pension: Employee1,800.00150.00138.4669.2334.627.110.995.00%
Company Pension: Employer1,080.0090.0083.0841.5420.774.270.593.00%
Taxable Pay4,200.00350.00323.08161.5480.7716.602.3111.67%
Tax Due [PAYE]840.0070.0064.6232.3116.153.320.462.33%
National Insurance3,093.12257.76237.93118.9759.4812.231.708.59%
Total Pay Deductions5,733.12477.76441.01220.50110.2522.663.1515.93%
Net Pay30,266.882,522.242,328.221,164.11582.06119.6316.6384.07%

Employers NIC Contribution3,557.09296.42273.62136.8168.4114.061.959.88%
Salary Package [Cost of Employee]40,637.093,386.423,125.931,562.96781.48160.6222.33112.88%

1 Percentage expressed in relation to Gross Income [£34,200.00].

Further Reading

Boris Johnsons Plan for changes to the Higher Rate Tax Threshold

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