Auto-enrol % (employee & employer) applies to qualifying earnings between £520 and £4,189 / month (UEL £50,270 / yr). At 5% the monthly cap is £183.45. Employer % is pot-only — it does not change take-home or ANI.
% of that quarter’s salary (annual ÷ 4). Paid in the first month of the next quarter (Q1 → April, Q2 → July, Q3 → October, Q4 → January).
2026/27 BiK rates (HMRC). Sacrifice reduces pay, tax & NI. BiK = list price × % is taxable income (no employee NI) and counts toward ANI / childcare.
Many employer / provider schemes only accept places from £1,000 / month upward (not an HMRC rule). Below that, this calculator treats you as ineligible and won’t apply the sacrifice.
For every £8 you pay, government adds £2 (20% of the bill), up to £2,000 top-up per child / year — if your ANI is £100k or under.
| Component | Annual | Monthly |
|---|---|---|
| Gross Base Salary | £0.00 | £0.00 |
| Regular Pension Deductions | -£0.00 | -£0.00 |
| Income Tax | -£0.00 | -£0.00 |
| National Insurance | -£0.00 | -£0.00 |
| Student Loan Repayment | -£0.00 | -£0.00 |
| Total System Deductions | -£0.00 | -£0.00 |