Boris Johnson Tax Calculator - £90,000.00 Salary Example (£90K 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 £90,000.00 Salary (£90K Salary). The illustration also includes an overview of a current 2019 salary example for £90,000.00 and an salary example for £90,000.00 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
£90,000.00 Salary Comparison
WhatCurrent (2019)Boris £80k Higher Rate ThresholdiCalculator £30k Personal Allowance
Net Pay58123.4464462.4861962.48
Difference n/a6339.043839.04
Take Home64.58%71.62%68.85%

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: £90,000.00
  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 £90,000.00 (Current)

£90,000.00 Salary Example 2019/20 Tax Year
YearlyMonthly4 Weekly2 WeeklyWeeklyDailyHourly%1
Gross Income90,000.007,500.006,923.083,461.541,730.77355.7349.45100.00%
Adjusted Gross Income285,500.007,125.006,576.923,288.461,644.23337.9446.9895.00%
Tax Free Personal Allowance12,500.001,041.67961.54480.77240.3849.416.8713.89%
Company Pension: Employee4,500.00375.00346.15173.0886.5417.792.475.00%
Company Pension: Employer2,700.00225.00207.69103.8551.9210.671.483.00%
Taxable Pay73,000.006,083.335,615.382,807.691,403.85288.5440.1181.11%
Tax Due [PAYE]21,700.001,808.331,669.23834.62417.3185.7711.9224.11%
National Insurance5,676.56473.05436.66218.33109.1622.443.126.31%
Total Pay Deductions31,876.562,656.382,452.041,226.02613.01125.9917.5135.42%
Net Pay58,123.444,843.624,471.032,235.521,117.76229.7431.9464.58%

Employers NIC Contribution10,607.78883.98815.98407.99204.0041.935.8311.79%
Salary Package [Cost of Employee]103,307.788,608.987,946.753,973.381,986.69408.3356.76114.79%

1 Percentage expressed in relation to Gross Income [£85,500.00].

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2019 Salary Example for £90,000.00 (Planned by Boris Johnson)

£90,000.00 Salary Example 2019/20 Tax Year (Planned by Boris Johnson)
YearlyMonthly4 Weekly2 WeeklyWeeklyDailyHourly%1
Gross Income90,000.007,500.006,923.083,461.541,730.77355.7349.45100.00%
Adjusted Gross Income285,500.007,125.006,576.923,288.461,644.23337.9446.9895.00%
Tax Free Personal Allowance12,500.001,041.67961.54480.77240.3849.416.8713.89%
Company Pension: Employee4,500.00375.00346.15173.0886.5417.792.475.00%
Company Pension: Employer2,700.00225.00207.69103.8551.9210.671.483.00%
Taxable Pay73,000.006,083.335,615.382,807.691,403.85288.5440.1181.11%
Tax Due [PAYE]15,700.001,308.331,207.69603.85301.9262.068.6317.44%
National Insurance5,337.52444.79410.58205.29102.6421.102.935.93%
Total Pay Deductions25,537.522,128.131,964.42982.21491.11100.9414.0328.38%
Net Pay64,462.485,371.874,958.652,479.331,239.66254.7935.4271.62%

Employers NIC Contribution10,636.49886.37818.19409.10204.5542.045.8411.82%
Salary Package [Cost of Employee]103,336.498,611.377,948.963,974.481,987.24408.4456.78114.82%

1 Percentage expressed in relation to Gross Income [£85,500.00].

2019 Salary Example for £90,000.00 (Suggested by iCalculator)

£90,000.00 Salary Example 2019/20 Tax Year (Suggested by iCalculator)
YearlyMonthly4 Weekly2 WeeklyWeeklyDailyHourly%1
Gross Income90,000.007,500.006,923.083,461.541,730.77355.7349.45100.00%
Adjusted Gross Income285,500.007,125.006,576.923,288.461,644.23337.9446.9895.00%
Tax Free Personal Allowance30,000.002,500.002,307.691,153.85576.92118.5816.4833.33%
Company Pension: Employee4,500.00375.00346.15173.0886.5417.792.475.00%
Company Pension: Employer2,700.00225.00207.69103.8551.9210.671.483.00%
Taxable Pay55,500.004,625.004,269.232,134.621,067.31219.3730.4961.67%
Tax Due [PAYE]18,200.001,516.671,400.00700.00350.0071.9410.0020.22%
National Insurance5,337.52444.79410.58205.29102.6421.102.935.93%
Total Pay Deductions28,037.522,336.462,156.731,078.37539.18110.8215.4131.15%
Net Pay61,962.485,163.544,766.342,383.171,191.59244.9134.0568.85%

Employers NIC Contribution10,636.49886.37818.19409.10204.5542.045.8411.82%
Salary Package [Cost of Employee]103,336.498,611.377,948.963,974.481,987.24408.4456.78114.82%

1 Percentage expressed in relation to Gross Income [£85,500.00].

Further Reading

Boris Johnsons Plan for changes to the Higher Rate Tax Threshold

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