Two Jobs Calculator
Calculate your tax and take-home pay when working two jobs
Last updated: January 2026 · Reflects 2025/26 tax year
Job 1 (Primary)
Job 2 (Secondary)
Enter Both Salaries
See your combined take-home pay
How Tax Codes Work With Two Jobs
Your tax code tells each employer how much tax-free pay to give you. With two jobs, HMRC assigns different codes to ensure your personal allowance is only used once.
| Scenario | Job 1 Code | Job 2 Code | Effect |
|---|---|---|---|
| Standard setup | 1257L | BR | Full allowance on job 1, 20% flat on job 2 |
| Combined over £50,270 | 1257L | D0 | Full allowance on job 1, 40% flat on job 2 |
| Split allowance | 625L | 625L | Half allowance on each job |
| Scottish taxpayer | S1257L | SBR | Scottish rates apply to both |
Read our full guide: Two Jobs Tax Explained | Check your codes on GOV.UK
NI Differences: One Job vs Two Jobs
National Insurance is calculated separately per job. This means the NI threshold applies independently to each employment, which can change your total take-home pay.
| Item | One £60k Job | Two £30k Jobs |
|---|---|---|
| Gross Income | £60,000 | £60,000 |
| Income Tax | £9,432 | £9,432 |
| National Insurance | £4,194 | £2,794* |
| Total Deductions | £13,626 | £12,226 |
| Take-Home | £46,374 | £47,774 |
*NI is actually lower with two jobs because each job gets its own £12,570 threshold. Read more: Two Jobs Tax Explained
Declaring a Second Job to HMRC
When you start a second job, your new employer will ask you to complete a Starter Checklist (which replaced the P46). The statement you choose determines your initial tax code. Here's what typically happens:
| Scenario | Starter Checklist Statement | Likely Tax Code | What It Means |
|---|---|---|---|
| First job uses your full allowance | Statement B | BR | All earnings taxed at 20% |
| First job only uses part of allowance | Statement A | Split code (e.g. 600L) | Remaining allowance applied here |
| Combined income over £50,270 | Statement B | D0 | All earnings taxed at 40% |
| No P45 and unsure | Statement C | Emergency (e.g. 1257L M1) | Temporary — HMRC will correct it |
Tip: You can move your personal allowance to whichever job you prefer by contacting HMRC or using your Personal Tax Account on GOV.UK. This doesn't change your total tax — it just adjusts how much is deducted from each payslip during the year.
Learn more about how PAYE works across multiple employers: Two Jobs Tax Explained
When Two Jobs Cost You More Tax
Having two jobs doesn't automatically mean more tax, but there are income thresholds where your combined earnings can trigger higher effective tax rates. Watch out for these traps:
| Combined Income | Example (Job 1 + Job 2) | Tax Trap | Effective Rate on Extra £1 |
|---|---|---|---|
| Over £50,270 | £35k + £20k | Higher rate band — earnings above £50,270 taxed at 40% + 2% NI | 42% |
| Over £50,000 | £40k + £15k | High Income Child Benefit Charge — lose 1% of Child Benefit per £200 over £50k | Up to 55%+ |
| Over £100,000 | £70k + £35k | Personal allowance tapered — lose £1 of allowance per £2 over £100k | 60% |
| Over £125,140 | £80k + £50k | No personal allowance — all income taxed, plus NI on each job separately | 47% |
The £100k trap is the biggest surprise. If one job pays £70k and your second pays £35k, you'd lose your entire personal allowance — costing an extra £5,028 in tax compared to earning £100k from one source. This is because the taper applies to combined income, but many people don't realise their second job pushes them over the threshold.
How to mitigate it: Consider pension salary sacrifice on one or both jobs to reduce your combined adjusted net income below these thresholds. Even small pension contributions can save thousands in marginal tax.
Read more about the £100k trap: The £100k Tax Trap Explained · See also: Two Jobs Tax Explained
Two Jobs Tax FAQs
Does having two jobs mean I pay more tax in the UK?
No. Income tax in the UK is based on your total earnings across all jobs, not the number of jobs you have. If you earn £80,000 from one job or £40,000 from two jobs, your total income tax bill is the same once HMRC reconciles your PAYE records. See the GOV.UK income tax rates for current thresholds.
Why does it feel like I pay more tax when I have two jobs?
This usually happens because your personal allowance is only applied once, your second job may use a BR or D0 tax code, and PAYE deductions during the year are estimates. HMRC corrects this automatically after the tax year ends and any overpaid tax is refunded.
Do I pay more National Insurance if I have two jobs?
Often, yes. National Insurance is calculated separately for each job. With two jobs, you pay NI above the threshold in both jobs and may never reach the lower 2% NI rate that applies to higher earnings in a single job.
Is two £40k jobs worse than one £80k job?
From a take-home pay perspective, usually yes. Income tax is the same overall, but National Insurance is typically higher with two jobs. In most cases, two £40k jobs result in £700–£900 less net income per year compared to one £80k job.
Can I split my personal allowance between two jobs?
Yes. You can ask HMRC to divide your personal allowance between jobs so tax deductions are more even during the year. This does not change your total tax bill but can improve monthly cash flow.
Will HMRC refund tax if I overpay with two jobs?
Yes. If you've paid too much tax, HMRC issues a P800 tax calculation and you'll receive a refund automatically or can claim it online.
Does having two jobs push me into a higher tax band?
Only if your total income crosses a tax threshold. It's the combined income, not the second job alone, that matters.
Is tax calculated differently if one job is part-time?
No. Part-time and full-time jobs are treated the same for tax purposes. HMRC looks only at total earnings, tax codes applied, and NI per employment.
What tax code should I have if I have two jobs?
Usually one job gets your personal allowance and the second job uses BR, D0, or D1. If your tax code looks wrong, you can update it through HMRC Online Services.
Does this change if I'm self-employed as well?
Yes. If you have one PAYE job and self-employment income, PAYE tax is deducted at source and self-employed tax and NI are calculated via Self Assessment. Your total income still determines your tax bands.
What's the best way to reduce tax if I have two jobs?
Legal ways include pension contributions, adjusting tax codes, claiming allowable expenses, and using your personal allowance efficiently. Salary sacrifice on your main job can also reduce your overall tax bill. Read our guide on maximising take-home pay for more tips.