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Boris Johnson Tax Calculator - £ 91,000.00 Salary Example (£91K 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 £ 91,000.00 Salary (£91K Salary). The illustration also includes an overview of a current 2023 salary example for £ 91,000.00 and an salary example for £ 91,000.00 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
£ 91,000.00 Salary Comparison
WhatCurrent (2019)Boris £80k Higher Rate ThresholdiCalculator™ £30k Personal Allowance
Net Pay53674.4460013.4850513.48
Difference n/a6339.04-3160.96
Take Home58.98%65.95%55.51%

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: £ 91,000.00
  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)

2023 Salary Example for £ 91,000.00 (Current)

£ 91,000.00 Salary Example 2023/24 Tax Year
YearlyMonthly4 Weekly2 WeeklyWeeklyDailyHourly%1
Gross Income91,000.007,583.337,000.003,500.001,750.00359.6850.00100.00%
Adjusted Gross Income286,450.007,204.176,650.003,325.001,662.50341.7047.5095.00%
Company Pension: Employee4,550.00379.17350.00175.0087.5017.982.505.00%
Company Pension: Employer2,730.00227.50210.00105.0052.5010.791.503.00%
Taxable Pay86,450.007,204.176,650.003,325.001,662.50341.7047.5095.00%
Tax Due [PAYE]27,080.002,256.672,083.081,041.54520.77107.0414.8829.76%
National Insurance5,695.56474.63438.12219.06109.5322.513.136.26%
Total Pay Deductions37,325.563,110.462,871.201,435.60717.80147.5320.5141.02%
Net Pay53,674.444,472.874,128.802,064.401,032.20212.1529.4958.98%

Employers NIC Contribution10,738.88894.91826.07413.03206.5242.455.9011.80%
Salary Package [Cost of Employee]104,468.888,705.748,036.074,018.032,009.02412.9257.40114.80%

1 Percentage expressed in relation to Gross Income [£ 86,450.00].

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2023 Salary Example for £ 91,000.00 (Planned by Boris Johnson)

£ 91,000.00 Salary Example 2023/24 Tax Year (Planned by Boris Johnson)
YearlyMonthly4 Weekly2 WeeklyWeeklyDailyHourly%1
Gross Income91,000.007,583.337,000.003,500.001,750.00359.6850.00100.00%
Adjusted Gross Income286,450.007,204.176,650.003,325.001,662.50341.7047.5095.00%
Company Pension: Employee4,550.00379.17350.00175.0087.5017.982.505.00%
Company Pension: Employer2,730.00227.50210.00105.0052.5010.791.503.00%
Taxable Pay86,450.007,204.176,650.003,325.001,662.50341.7047.5095.00%
Tax Due [PAYE]21,080.001,756.671,621.54810.77405.3883.3211.5823.16%
National Insurance5,356.52446.38412.04206.02103.0121.172.945.89%
Total Pay Deductions30,986.522,582.212,383.581,191.79595.89122.4817.0334.05%
Net Pay60,013.485,001.124,616.422,308.211,154.11237.2132.9765.95%

Employers NIC Contribution10,767.59897.30828.28414.14207.0742.565.9211.83%
Salary Package [Cost of Employee]104,497.598,708.138,038.284,019.142,009.57413.0357.42114.83%

1 Percentage expressed in relation to Gross Income [£ 86,450.00].

2023 Salary Example for £ 91,000.00 (Suggested by iCalculator)

£ 91,000.00 Salary Example 2023/24 Tax Year (Suggested by iCalculator)
YearlyMonthly4 Weekly2 WeeklyWeeklyDailyHourly%1
Gross Income91,000.007,583.337,000.003,500.001,750.00359.6850.00100.00%
Adjusted Gross Income286,450.007,204.176,650.003,325.001,662.50341.7047.5095.00%
Company Pension: Employee4,550.00379.17350.00175.0087.5017.982.505.00%
Company Pension: Employer2,730.00227.50210.00105.0052.5010.791.503.00%
Taxable Pay86,450.007,204.176,650.003,325.001,662.50341.7047.5095.00%
Tax Due [PAYE]30,580.002,548.332,352.311,176.15588.08120.8716.8033.60%
National Insurance5,356.52446.38412.04206.02103.0121.172.945.89%
Total Pay Deductions40,486.523,373.883,114.351,557.17778.59160.0322.2544.49%
Net Pay50,513.484,209.463,885.651,942.83971.41199.6627.7555.51%

Employers NIC Contribution10,767.59897.30828.28414.14207.0742.565.9211.83%
Salary Package [Cost of Employee]104,497.598,708.138,038.284,019.142,009.57413.0357.42114.83%

1 Percentage expressed in relation to Gross Income [£ 86,450.00].

Further Reading

Boris Johnsons Plan for changes to the Higher Rate Tax Threshold

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