Gross vs Net Pay: What the Immigration Salary List UK Means for Your Take-Home Pay

Gross vs Net Pay: What the Immigration Salary List UK Means for Your Take-Home Pay

When you're offered a job on the immigration salary list UK, the headline figure is your gross annual salary. But what actually lands in your bank account each month is your net pay – after Income Tax, National Insurance, and any other deductions. Understanding this gap is essential for budgeting and comparing offers.

What Is the Immigration Salary List UK?

The immigration salary list UK (replacing the old Shortage Occupation List) identifies roles where the government considers there is a shortage of skilled workers. For these roles, the minimum salary threshold for a Skilled Worker visa is lower than for other occupations. Typical jobs include nurses, software developers, engineers, and social care workers. The list is reviewed periodically, so always check the latest GOV.UK guidance.

Your gross salary on the list must meet the relevant threshold, but after that, you're taxed exactly like any other UK employee. The key is knowing how much of that gross figure you'll actually take home.

How Deductions Affect Your Take-Home Pay

Your employer deducts Income Tax and National Insurance through PAYE before paying you. If you have a student loan, that's also taken off. Pension contributions (if you opt into a workplace scheme) come out before tax, reducing your taxable income. The result is your net pay.

As GovMath explains, "Your employer starts with your gross pay, takes off any salary sacrifice, then deducts Income Tax and National Insurance through PAYE. If you have a student loan, a repayment comes off too. What is left is your take-home pay."

Income Tax and National Insurance in 2026/27

For the 2026/27 tax year, the Personal Allowance is £12,570 – you pay no tax on this amount. Then:

• Basic rate (20%): £12,571 to £50,270
• Higher rate (40%): £50,271 to £125,140
• Additional rate (45%): over £125,140

Employee National Insurance is 8% on earnings between £12,570 and £50,270, then 2% on anything above £50,270. These are separate calculations – they don't stack.

Using the GovMath table, a salary of £35,000 gives:

• Income Tax: £4,486
• National Insurance: £1,794
• Take-home pay: £28,720 per year (£2,393 per month)

That's an effective deduction rate of about 18%. For £25,000, take-home is £21,520 (£1,793 per month). For £50,000, take-home is £39,520 (£3,293 per month).

Scottish Tax Considerations

If you work in Scotland, the immigration salary list still applies, but your Income Tax is different. Scotland has six bands: starter 19%, basic 20%, intermediate 21%, higher 42%, and top 48%. The higher rate kicks in at £43,662 rather than £50,270. As AfterTaxSalary notes, a Scottish taxpayer on £50,000 takes home about £1,496 less than someone in England. National Insurance and student loans remain the same UK-wide.

Pension and Student Loan Deductions

Many roles on the immigration salary list – especially in the NHS, teaching, or civil service – come with pension schemes. Contributions are usually taken before tax, so each £1 you put in costs less than £1 of take-home pay. For example, NHS pension contributions range from 9.8% to 12.5% of gross salary.

Student loan repayments depend on your plan. For 2026/27:

• Plan 2 (most English graduates): 9% of earnings above £29,385
• Plan 5 (newer English graduates): 9% above £25,000
• Postgraduate Loan: 6% above £21,000

On £35,000, a Plan 2 loan costs about £505 per year, and a Plan 5 loan costs £900. These come off after tax and NI, reducing your take-home further.

Example Take-Home Pay for Common Immigration Salary List Roles

Based on ONS ASHE 2025 median salaries (from SalaryTax UK), here are typical gross and estimated net pay for roles often on the list:

• Nurse (median ~£35,000): gross £35,000, net ~£28,720
• Software developer (median ~£45,000): gross £45,000, net ~£35,920 (approx. £3,000/month)
• Care worker (National Living Wage, 37.5 hrs/week): gross ~£24,785, net ~£21,360
• Teaching assistant (median £21,239): gross £21,239, net ~£18,720
• Civil engineer (median ~£40,000): gross £40,000, net ~£32,320

These figures assume standard tax code, no pension, and no student loan. Actual take-home will vary.

Using the Take-Home Calculator

To get a precise picture for your specific salary, use our take-home calculator. You can adjust for Scottish rates, student loan plan, and pension contributions. It applies the same 2026/27 HMRC rates used by employers.

For more detailed breakdowns by profession, see our salary data pages, which include median pay and typical take-home for over 150 occupations.

Key Takeaways

• The immigration salary list UK sets a minimum gross salary for visa purposes, but your net pay depends on tax, NI, and other deductions.
• At £35,000, you keep about 82p of every £1 earned.
• Pension contributions reduce your taxable income, so they cost less than the full amount.
• Scottish taxpayers face higher tax rates from lower earnings, reducing take-home compared to England.
• Always check your payslip and official GOV.UK guidance – calculator estimates are for planning, not a substitute for HMRC's figures.