UK Overtime Pay
Calculator 2026/27
Calculate your net overtime pay after tax and National Insurance. Time and a half, double time or a custom multiplier — see what you actually take home.
How is overtime taxed in the UK?
Overtime pay is not taxed at a special rate. It is added to your regular salary and the total is taxed through PAYE at your marginal rate. If your regular salary plus overtime pushes you into the higher rate band, the portion above £50,270 is taxed at 40%.
This calculator works out your normal hourly rate from your salary, multiplies it by your overtime multiplier, and then calculates the marginal tax and NI on the overtime portion. This gives you an accurate picture of your actual take home for each hour of overtime worked.
Related calculators
Overtime is taxed at your marginal rate on top of your regular salary — use the main salary calculator to see your underlying tax position. Our hourly to salary calculator converts an hourly overtime rate to an annual equivalent. Want to see the full take-home including overtime? The take home pay calculator handles any annual gross figure. Our income tax calculator confirms the band your combined income falls into. If you also receive a bonus, our bonus calculator shows how that is taxed separately. Checking whether your overtime rate meets the minimum wage? Use our minimum wage calculator.
Frequently asked questions
Not at a special overtime rate. Overtime is added to your salary and taxed at your marginal income tax rate and NI rate. If your total earnings including overtime cross into the higher rate band, the portion above £50,270 is taxed at 40%. But there is no special overtime tax rate.
Time and a half means your overtime rate is 1.5 times your normal hourly rate. If your normal hourly rate is £14 per hour, time and a half pays £21 per overtime hour before tax.
Yes. Overtime is treated as regular earnings for National Insurance. You pay 8% on the portion between £12,570 and £50,270 and 2% above. As an employee your employer also pays 13.8% employer NI on your total earnings above £9,100 — this does not come out of your pay directly.
Your base hourly rate is your annual salary divided by (hours per week multiplied by 52 weeks). Your overtime rate is that base rate multiplied by the overtime multiplier. For a £30,000 salary at 37.5 hours per week, the base hourly rate is £15.38. At 1.5x that is £23.08 per overtime hour.