Second job tax calculator 2026/27

How a second job is taxed

There is no extra "second-job tax", but two things change. First, your £12,570 tax-free Personal Allowance is normally set against your main job, so the second job is taxed from the first pound — usually at basic rate (a BR code), or higher rate if your main job already fills the basic band. Second, National Insurance is worked out for each job separately, and each job has its own £12,570 threshold.

That second point is the surprise: a small second job under £12,570 pays no employee National Insurance at all, so two jobs can pay less NI than a single job on the same total pay. The trade-off is that the Income Tax is unforgiving — there is no allowance left to shelter it.

It is worth checking your second job's tax code is right with the tax code checker, and seeing your whole position with the main take-home calculator.

Second job questions

How is a second job taxed?

Your tax-free Personal Allowance is used against your main job, so a second job is usually taxed at the basic rate (code BR) from the first pound — or at the higher rate (D0) if your main job already uses the basic-rate band.

Will two jobs cost me more tax?

You pay Income Tax on your total income either way. But National Insurance is worked out separately for each job, each with its own £12,570 threshold — so two jobs can actually pay less NI than one job on the same total.

Do I pay National Insurance on a small second job?

Only on earnings above £12,570 a year (£242 a week) in that job. A second job paying less than that pays no employee National Insurance at all.

What tax code should my second job have?

Usually BR (all basic rate) or D0 (all higher rate). If it is wrong you could over- or under-pay — check it with the tax code checker.