Close the salary gap.

A pound of salary is worth less than a pound to the candidate and costs the client more than a pound. The candidate loses income tax, National Insurance and their own pension contribution; the client adds employer NI at 15% and their pension percentage. So the two sides are arguing about different numbers, and some ways of closing the gap go further than others.

• Worth to the candidate is take-home pay plus everything paid into their pension, using the 2026/27 rates from GOV.UK, the same sums as our offer comparison.
• Cost to the client is salary plus employer NI at 15% plus their pension percentage. A signing bonus carries NI but no pension. Employer pension contributions carry no NI, so a pound of pension costs the client a pound and reaches the candidate whole.
• Holiday and home working cost the client no extra cash. A day of holiday is shown at the candidate's take-home day rate, and a home day at the commute it saves across the year, so they can sit on the same scale. They're time, not money, and the table says so.
• A pay review counts only the months after it in year one. Its full yearly value from year two is shown separately. A promised review is only worth something if it's written into the offer.

It assumes a net pay pension, the standard tax code and pay above the NI thresholds, and leaves out student loans. The print button makes a one-page summary with the same figures for both sides.

A guide, not financial advice. It applies the rules as written to the dates and figures you enter. Your own terms and the facts of a case can change the answer; if money or a dispute turns on it, check with an accountant.

Rates as of 21 October 2026. Checked every April.