UK Two Jobs Calculator 2026/27
Two Jobs Calculator
Job 1 (Main Job)
£
Job 2 (Second Job)
£
Typically BR (Basic Rate) is used for second jobs
Typically BR (Basic Rate) is used for second jobs
Calculate tax implications when working two jobs
Typically BR (Basic Rate) is used for second jobs
The Two Jobs Calculator calculates the combined tax implications of working two PAYE-employed jobs simultaneously in the UK. When you have two employers, HMRC splits your tax treatment: your personal allowance (£12,570) is normally applied to your primary job, while your second job is taxed under a BR or D0 code.
Under a BR code, all earnings from the second job are taxed at the basic rate (20%) from the first pound — no personal allowance is applied. Under a D0 code, all earnings from the second job are taxed at the higher rate (40%). This can result in over-deductions during the year, particularly if your combined income does not actually push you into that band. HMRC will issue a rebate at the end of the tax year if you have overpaid.
Importantly, the total tax bill across two jobs is identical to what you would pay earning the same combined income from a single employer. The two-jobs situation only changes how and when tax is collected. You can also contact HMRC to split your personal allowance across both employers if your second employer is your main source of income.
Your personal allowance (£12,570) is applied to your main job. Income from your second job is typically taxed at the basic rate (20%) from the first pound under a BR tax code, or at 40% under D0 if your main job already exceeds the basic rate threshold.
No. Your total tax bill is the same as if you earned the combined income from a single employer. However, you may have too much tax deducted during the year, particularly from the second job, and may need to claim a rebate from HMRC at the end of the tax year.
HMRC typically assigns a BR code (20% on all earnings, no personal allowance) or D0 (40% on all earnings) to a second job. You can ask HMRC to split your personal allowance across both jobs if that better reflects your situation.
Yes, National Insurance is calculated separately for each job based on that job's earnings. However, there is a maximum annual NI contribution. If your combined earnings are high, you may overpay NI and can reclaim the excess from HMRC.
Self-employed or freelance income is taxed differently — through Self Assessment rather than PAYE. This calculator covers two PAYE-employed jobs. For self-employment alongside employment, the income is combined for tax purposes but NI is calculated differently for each.