£80,000.00 + £20,000.00 across two UK jobs
Primary job on 1257L, second job on D0 — the standard HMRC allocation. Deterministic 2026/27 numbers throughout.
Combined take-home
Combined gross
£100,000.00
Annual take-home
£68,363.00
Monthly take-home
£5,696.92
Income Tax
£27,432.00
National Insurance
£4,205.00
Effective rate
31.6%
You keep 68.4% of every combined pound.
How it's calculated
Job 1 — £80,000.00
Tax code 1257L — Personal Allowance £12,570, then 20% up to £50,270 and 40% above (with the £100k+ PA taper if applicable).
Job 2 — £20,000.00
Tax code D0 — every £ taxed at 40% (Higher Rate). No Personal Allowance because Job 1 already used it.
National Insurance is calculated per employment, each with its own £12,570 Primary Threshold. That's why the two-job NI total (£4,205.00) differs from the single-employment equivalent below.
vs. earning the same £100,000.00 from a single employer
Single-employer take-home
£68,557
£5,713 / month
Two-job take-home
£68,363.00
£5,696.92 / month
- Net difference: -£194.40/yr (two jobs vs one)
- Income Tax difference: £0.00
- NI difference: £194.40
In this scenario the two-job NI outcome is roughly the same as a single employer.
Explore other two-job setups
Deterministic 2026/27 calculation using HMRC standard tax codes (1257L primary, D0 secondary) and no student loan or pension. The interactive multi-job calculator at /calc lets you model salary sacrifice, student loans and non-standard codes. Not financial advice.