Multiple UK Jobs & Second-Job Tax Codes
What actually happens to your take-home when you take on a second job — and how HMRC decides which tax code goes on which job.
The mental model in 30 seconds
Job 1 — your primary job
Holds your Personal Allowance via a code like 1257L. Tax is calculated normally: 0% up to £12,570, 20% up to £50,270, 40% above that (with a 60% zone between £100k and £125,140 because the PA tapers away).
Job 2 — your second job
Usually taxed at a flat rate — BR (20%), D0 (40%) or D1 (45%). No Personal Allowance is applied, because HMRC assumes it's already been used by Job 1.
National Insurance is different: it's calculated per employment, using each employer's own Primary Threshold. That's why splitting a salary across two jobs often pays less NI than a single large employment — even though the Income Tax total is the same.
Worked examples
Every figure below comes from the same PAYE engine the calculator uses. Click any scenario for the full breakdown.
Combined take-home £25,519.60 · £2,126.63/mo
Full-time job plus weekend or evening work
Combined take-home £33,119.60 · £2,759.97/mo
Full-time day job plus regular side work
Combined take-home £40,525.20 · £3,377.10/mo
Full-time role plus a substantial second employment
Combined take-home £47,725.20 · £3,977.10/mo
Two solid employments straddling the higher-rate band
Combined take-home £47,519.60 · £3,959.97/mo
Higher-rate main job plus supplementary income
Combined take-home £50,925.20 · £4,243.77/mo
Main job at higher-rate top plus a second higher-rate role
Combined take-home £56,763.00 · £4,730.25/mo
Fully into higher-rate on both employments
Combined take-home £68,363.00 · £5,696.92/mo
High primary income with a substantial second job
Frequently asked
How does HMRC tax a second job in the UK?
Your Personal Allowance (usually £12,570) is applied to whichever employment holds your primary tax code — usually 1257L. The second job then defaults to BR (basic rate — flat 20%), D0 (higher rate — flat 40%) or D1/D2 (additional rate — flat 45–48%), because HMRC assumes the primary job has already used your allowance and lower bands.
What is a BR tax code?
BR stands for Basic Rate. Every pound you earn on that employment is taxed at 20%. HMRC assigns BR to a second job when your primary job earns enough to have used your Personal Allowance and basic-rate band already lands you in the basic band overall.
What is a D0 tax code?
D0 taxes every pound on that employment at 40% (higher rate). HMRC assigns D0 to a second job when your total income (across all jobs) places the second job entirely in the higher-rate band.
What is a D1 tax code?
D1 taxes every pound on that employment at 45% (additional rate). HMRC assigns D1 to a second job when your total income places it entirely above £125,140. Scotland has its own equivalents (SBR / SD0 / SD1 / SD2) with the corresponding Scottish rates.
Do I pay more or less National Insurance across two jobs?
Employee NI is calculated separately for each employment, using each employer's own Primary Threshold. That means a person splitting £60,000 across two jobs typically pays less NI than someone earning the same £60,000 from a single employer — because they get two rounds of the £12,570 tax-free NI band. The Income Tax total is unaffected by the split.
Can my tax code be wrong across two jobs?
Yes. If HMRC hasn't been told about the second job — or if your incomes change — the wrong tax code (e.g. two 1257Ls) can leave you significantly under-taxed and facing a bill at year-end. Use the multi-job calculator on the main page or contact HMRC to make sure your tax codes are correct.
Deterministic 2026/27 figures for a UK PAYE employee in England / Wales / Northern Ireland with a standard 1257L primary code. Scotland has equivalent codes (SBR / SD0 / SD1 / SD2). This is guidance, not financial advice — if in doubt about your tax code, contact HMRC.