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Budgeting and tax
Lesson 4 of 9

Gross and net pay

Objective. Work out take-home pay after deductions.

The key idea

Gross pay is before deductions; net pay is what actually arrives. Subtract tax, national insurance and pension contributions from gross.

Worked example

Gross £2,400 a month with £360 tax, £150 NI and £120 pension.

£2.00
Money illustration for £2
  1. 1Total deductions: 360 + 150 + 120 = 630.
  2. 22400 − 630 = 1770.

Answer: £1,770 net

Practice

Each question comes with a picture and a listen button. Try it first, then reveal the answer.

Common mistake. Budgeting from gross pay rather than net pay.

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