Boris Johnson Tax Calculator - £52,000.00 Salary Example (£52K 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 £52,000.00 Salary (£52K Salary). The illustration also includes an overview of a current 2019 salary example for £52,000.00 and an salary example for £52,000.00 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
£52,000.00 Salary Comparison
WhatCurrent (2019)Boris £80k Higher Rate ThresholdiCalculator £30k Personal Allowance
Net Pay37127.8437404.4840904.48
Difference n/a276.643776.64
Take Home71.40%71.93%78.66%

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: £52,000.00
  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 £52,000.00 (Current)

£52,000.00 Salary Example 2019/20 Tax Year
YearlyMonthly4 Weekly2 WeeklyWeeklyDailyHourly%1
Gross Income52,000.004,333.334,000.002,000.001,000.00205.5328.57100.00%
Adjusted Gross Income249,400.004,116.673,800.001,900.00950.00195.2627.1495.00%
Tax Free Personal Allowance12,500.001,041.67961.54480.77240.3849.416.8724.04%
Company Pension: Employee2,600.00216.67200.00100.0050.0010.281.435.00%
Company Pension: Employer1,560.00130.00120.0060.0030.006.170.863.00%
Taxable Pay36,900.003,075.002,838.461,419.23709.62145.8520.2770.96%
Tax Due [PAYE]7,380.00615.00567.69283.85141.9229.174.0514.19%
National Insurance4,892.16407.68376.32188.1694.0819.342.699.41%
Total Pay Deductions14,872.161,239.351,144.01572.01286.0058.788.1728.60%
Net Pay37,127.843,093.992,855.991,427.99714.00146.7520.4071.40%

Employers NIC Contribution5,625.98468.83432.77216.38108.1922.243.0910.82%
Salary Package [Cost of Employee]59,185.984,932.174,552.772,276.381,138.19233.9432.52113.82%

1 Percentage expressed in relation to Gross Income [£49,400.00].

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2019 Salary Example for £52,000.00 (Planned by Boris Johnson)

£52,000.00 Salary Example 2019/20 Tax Year (Planned by Boris Johnson)
YearlyMonthly4 Weekly2 WeeklyWeeklyDailyHourly%1
Gross Income52,000.004,333.334,000.002,000.001,000.00205.5328.57100.00%
Adjusted Gross Income249,400.004,116.673,800.001,900.00950.00195.2627.1495.00%
Tax Free Personal Allowance12,500.001,041.67961.54480.77240.3849.416.8724.04%
Company Pension: Employee2,600.00216.67200.00100.0050.0010.281.435.00%
Company Pension: Employer1,560.00130.00120.0060.0030.006.170.863.00%
Taxable Pay36,900.003,075.002,838.461,419.23709.62145.8520.2770.96%
Tax Due [PAYE]7,380.00615.00567.69283.85141.9229.174.0514.19%
National Insurance4,615.52384.63355.04177.5288.7618.242.548.88%
Total Pay Deductions14,595.521,216.291,122.73561.37280.6857.698.0228.07%
Net Pay37,404.483,117.042,877.271,438.63719.32147.8420.5571.93%

Employers NIC Contribution5,654.69471.22434.98217.49108.7422.353.1110.87%
Salary Package [Cost of Employee]59,214.694,934.564,554.982,277.491,138.74234.0532.54113.87%

1 Percentage expressed in relation to Gross Income [£49,400.00].

2019 Salary Example for £52,000.00 (Suggested by iCalculator)

£52,000.00 Salary Example 2019/20 Tax Year (Suggested by iCalculator)
YearlyMonthly4 Weekly2 WeeklyWeeklyDailyHourly%1
Gross Income52,000.004,333.334,000.002,000.001,000.00205.5328.57100.00%
Adjusted Gross Income249,400.004,116.673,800.001,900.00950.00195.2627.1495.00%
Tax Free Personal Allowance30,000.002,500.002,307.691,153.85576.92118.5816.4857.69%
Company Pension: Employee2,600.00216.67200.00100.0050.0010.281.435.00%
Company Pension: Employer1,560.00130.00120.0060.0030.006.170.863.00%
Taxable Pay19,400.001,616.671,492.31746.15373.0876.6810.6637.31%
Tax Due [PAYE]3,880.00323.33298.46149.2374.6215.342.137.46%
National Insurance4,615.52384.63355.04177.5288.7618.242.548.88%
Total Pay Deductions11,095.52924.63853.50426.75213.3843.866.1021.34%
Net Pay40,904.483,408.713,146.501,573.25786.62161.6822.4778.66%

Employers NIC Contribution5,654.69471.22434.98217.49108.7422.353.1110.87%
Salary Package [Cost of Employee]59,214.694,934.564,554.982,277.491,138.74234.0532.54113.87%

1 Percentage expressed in relation to Gross Income [£49,400.00].

Further Reading

Boris Johnsons Plan for changes to the Higher Rate Tax Threshold

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