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 2019 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 Pay59013.4865013.4862513.48
Difference n/a60003500
Take Home64.85%71.44%68.70%

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)

2019 Salary Example for £91,000.00 (Current)

£91,000.00 Salary Example 2019/20 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%
Tax Free Personal Allowance12,500.001,041.67961.54480.77240.3849.416.8713.74%
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 Pay73,950.006,162.505,688.462,844.231,422.12292.2940.6381.26%
Tax Due [PAYE]22,080.001,840.001,698.46849.23424.6287.2712.1324.26%
National Insurance5,356.52446.38412.04206.02103.0121.172.945.89%
Total Pay Deductions31,986.522,665.542,460.501,230.25615.13126.4317.5835.15%
Net Pay59,013.484,917.794,539.502,269.751,134.87233.2532.4264.85%

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].

2019 Salary Example for £91,000.00 (Planned by Boris Johnson)

£91,000.00 Salary Example 2019/20 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%
Tax Free Personal Allowance12,500.001,041.67961.54480.77240.3849.416.8713.74%
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 Pay73,950.006,162.505,688.462,844.231,422.12292.2940.6381.26%
Tax Due [PAYE]16,080.001,340.001,236.92618.46309.2363.568.8417.67%
National Insurance5,356.52446.38412.04206.02103.0121.172.945.89%
Total Pay Deductions25,986.522,165.541,998.96999.48499.74102.7114.2828.56%
Net Pay65,013.485,417.795,001.042,500.521,250.26256.9735.7271.44%

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].

2019 Salary Example for £91,000.00 (Suggested by iCalculator)

£91,000.00 Salary Example 2019/20 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%
Tax Free Personal Allowance30,000.002,500.002,307.691,153.85576.92118.5816.4832.97%
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 Pay56,450.004,704.174,342.312,171.151,085.58223.1231.0262.03%
Tax Due [PAYE]18,580.001,548.331,429.23714.62357.3173.4410.2120.42%
National Insurance5,356.52446.38412.04206.02103.0121.172.945.89%
Total Pay Deductions28,486.522,373.882,191.271,095.64547.82112.5915.6531.30%
Net Pay62,513.485,209.464,808.732,404.361,202.18247.0934.3568.70%

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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