Locum tax calculator
Estimate your take-home pay as a self-employed locum healthcare professional in the UK. Covers 2026/27 tax bands, Class 4 NI, expenses, and pension contributions. England, Wales, Scotland, and Northern Ireland.
Your numbers
Drag or type. Results update instantly.
Total invoiced this tax year. Gross, not net.
Mileage, indemnity, registration fees, training, phone, home-office apportionment, etc.
Gross annual private pension payments. Reduces your taxable income.
Estimate
2026/27- Gross income
- £75,000
- Allowable expenses
- −£5,000
- Pension contributions
- −£0
- Taxable profit (income tax)
- £70,000
- Income tax
- −£15,432
- Class 4 NI
- −£2,657
- Total deductions
- −£18,089
- Take-home
- £51,911
Planning estimate only. Assumes no employment income, student loan, or high-income taper at £100k. Scottish income tax bands apply to earned income only. Check with a qualified accountant before making financial decisions.
How it works
Self-employed locum healthcare professionals in the UK pay income tax on their business profit (income minus expenses), plus Class 4 National Insurance on the same profit above £12,570. This calculator applies the 2026/27 tax year rules to your figures and shows a take-home estimate.
Income tax: England, Wales, and Northern Ireland share a band structure with 20%, 40%, and 45% rates. Scotland has its own six-tier system with rates from 19% to 48%. Personal allowances are £12,570 UK-wide but taper from £100,000 upward (not modelled here).
Class 4 NI: 6% on profit between £12,570 and £50,270, 2% above £50,270. Class 2 was effectively abolished for profits above the Small Profits Threshold from April 2024, so most locums no longer pay it.
Pension contributions: private pension payments reduce your taxable profit, so a £10,000 SIPP contribution at a 40% marginal rate saves roughly £4,000 in tax. NHS pension contributions are paid at source and aren't modelled here. Check the NHSBSA contribution tiers if you're a salaried GP on pensionable sessions.
Frequently asked questions
What income tax do locums pay in 2026/27?
Self-employed locums pay the standard UK income tax rates on profit. For England, Wales, and Northern Ireland: a £12,570 personal allowance, 20% basic rate to £50,270, 40% higher rate to £125,140, and 45% additional rate above. Scotland has separate bands with more tiers. Profit = income minus allowable expenses minus pension contributions.
What is Class 4 National Insurance?
Class 4 NI is paid by self-employed people on profits above £12,570. The rate is 6% on profits between £12,570 and £50,270, and 2% on profits above that. Class 2 NI was effectively abolished for self-employed people above the Small Profits Threshold (£6,725) from April 2024. So only Class 4 is mandatory for most locums.
Which expenses can I deduct?
The big ones are indemnity insurance (MDU, MPS), GMC/GPhC/NMC/HCPC annual fees, business mileage at 45p per mile (first 10,000), professional subscriptions (BMA, RCN, RCGP), training and CPD, phone apportionment, home-office a proportion, and software like Sessional. Keep receipts for everything.
Do pension contributions reduce my tax?
Yes. Gross contributions to a private pension (SIPP, stakeholder, group personal pension) reduce your taxable income pound for pound, up to the annual allowance (£60,000 for most people). NHS pension contributions are handled separately through the pension scheme itself and don’t appear on this calculator.
Is this calculator accurate?
It’s a planning estimate that applies the current tax year’s rules to a single figure of self-employed profit. It doesn’t model employment income, rental income, dividends, student loans, high-income taper at £100k, or NHS pension tiers. Treat it as "within £500 for most single-source locum incomes". Check with a qualified accountant before making decisions with tax consequences.
Does it cover Scottish income tax?
Yes. Scotland has its own set of income tax bands (starter, basic, intermediate, higher, advanced, top). Select "Scotland" and the calculator switches bands automatically. National Insurance is the same UK-wide.