Wales
£68,557
£100k · rank #2 · 31.4%
- Income tax
- £27,432
- Class 1 NI
- £4,011
- Bands
- HMRC rUK bands
🏴🇬🇧2026/27
Wales vs Northern Ireland Take-Home
At £100,000 single PAYE (2026/27), Wales and Northern Ireland model the same take-home (£68,557) because both use HMRC rUK income-tax bands and the same Class 1 NI schedule.
By Sammy S. · Founder · AuthorUpdated for 2026
Higher take-home
Wales and Northern Ireland are tied
Both model about £68,557 at £100k under HMRC rUK bands.
Same income-tax band group — housing and council tax matter more than PAYE rates for this pair.
Side-by-side scoreboard
Northern Ireland
£68,557
£100k · rank #3 · 31.4%
- Income tax
- £27,432
- Class 1 NI
- £4,011
- Bands
- HMRC rUK bands
Key takeaways
- At £100,000 single PAYE (2026/27), Wales and Northern Ireland model the same take-home (£68,557) because both use HMRC rUK income-tax bands and the same Class 1 NI schedule.
- Wales and Northern Ireland share HMRC rUK bands — expect matching take-home on this vignette.
- Income tax ≈ £27,432 (Wales) vs £27,432 (N. Ireland); NI ≈ £4,011 vs £4,011.
- Ranks: Wales #2 · Northern Ireland #3 among 4 UK nations on this hub.
- Personalize tax code, loans, and pension in the UK or Scotland paycheck calculator.
How to read Wales vs Northern Ireland
Both columns use the same £100,000 single PAYE vignette for tax year 2026/27: income tax + Class 1 employee National Insurance. Student loans and pensions are off so nations stay apples-to-apples.
Wales and Northern Ireland model identical take-home because they share HMRC rUK bands published on GOV.UK. Wales and Northern Ireland do not currently set separate PAYE income-tax schedules from England.
At £50k the modeled gap is about £0; at £150k it is about £0. Use the ladder before treating any single salary as “the” UK gap.
Official rates behind this compare
Both sides use the GOV.UK Income Tax rates table (Personal Allowance £12,570, basic 20% to £50,270, higher 40% to £125,140, additional 45%).
Category A employee NI: 8% between £12,570 and £50,270, then 2% — identical for Wales and N. Ireland.
What is in the tax stack
Personal Allowance starts at £12,570 (tapered above £100,000 of adjusted net income). England/Wales/NI use 20% / 40% / 45% bands; Scotland uses the six-band Scottish Income Tax table.
Class 1 employee NI uses the UK-wide Category A schedule — differentials on this page are income tax, not a higher NI rate in Scotland.
£100k worked check
Wales: income tax £27,432 + NI £4,011 → take-home £68,557.
Northern Ireland: income tax £27,432 + NI £4,011 → take-home £68,557.
Equal NI and equal income tax — expected when both use rUK bands.
Job offers and relocation
Moving between Wales and Northern Ireland does not change this PAYE model — same income tax and NI. Housing, council tax, and COL still matter.
Personalize student loans (Plan 2 vs Plan 4), pension salary sacrifice, and tax codes in the calculator — those can dwarf the nation gap at some salaries.
Income ladder gaps
| Gross | Wales | N. Ireland | Gap |
|---|---|---|---|
| £30,000 | £25,120 | £25,120 | £0 |
| £40,000 | £32,320 | £32,320 | £0 |
| £50,000 | £39,520 | £39,520 | £0 |
| £75,000 | £54,057 | £54,057 | £0 |
| £100,000 | £68,557 | £68,557 | £0 |
| £125,000 | £78,057 | £78,057 | £0 |
| £150,000 | £91,286 | £91,286 | £0 |
Official bands used in this compare
England, Wales & Northern Ireland (HMRC)
GOV.UK income-tax-rates| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | over £125,140 | 45% |
Tax layers
Income tax
Wales: HMRC rUK bands ≈ £27,432. Northern Ireland: HMRC rUK bands ≈ £27,432.
Class 1 National Insurance
≈ £4,011 in Wales vs £4,011 in N. Ireland on £100k — same schedule.
Take-home
£68,557 vs £68,557 (31.4% vs 31.4% effective).
Myths vs reality
“Every UK nation has different income tax.”
Only Scotland currently sets distinct non-savings bands (GOV.UK Scottish Income Tax). England, Wales, and Northern Ireland share HMRC rUK rates on this model.
“Scotland always keeps less at every salary.”
Near the starter/basic crossover the gap can be tiny or briefly favour Scotland. From roughly £50k upward Scotland typically keeps less on this vignette — check the ladder.
“NI is higher in Scotland.”
Class 1 employee NI is UK-wide (GOV.UK Category A 8%/2%). Extra Scottish levy is income tax, not a higher NI rate.
“£100k loses the Personal Allowance.”
Taper starts above £100,000. At exactly £100,000 the full £12,570 allowance still applies — which is how this compare is modeled.
What we exclude
- Student loan repayments (Plan 1/2/4/5 and postgraduate)
- Pension contributions and salary sacrifice
- Marriage Allowance / Blind Person’s Allowance
- Benefits in kind, overtime/bonus scenarios beyond the fixed gross
- Council tax, SDLT/LBTT/LTT, VAT, and Self Assessment trading profits
Validation notes
- Tax year 2026/27 (6 April 2026 – 5 April 2027) per GOV.UK income-tax-rates.
- rUK bands and Personal Allowance £12,570 matched to GOV.UK table (basic to £50,270, higher to £125,140, additional 45%).
- Scottish starter→top bands matched to GOV.UK scottish-income-tax 2026 to 2027 table.
- Class 1 Category A employee NI: 8% / 2% from GOV.UK national-insurance-rates-letters (2026/27).
- Personal Allowance taper: £1 reduction per £2 of adjusted net income over £100,000; allowance zero by £125,140.
- Hub vignette excludes student loans and pensions so nations stay comparable.
Decision guides
Comparing a UK job offer
Start with the £100k (or your ladder band) take-home gap, then add student loan and pension in the calculator. Nation alone is not the full stub.
Scotland vs rUK move
This pair shares rUK bands — focus on housing and council tax, not income-tax rates.
Validate the numbers yourself
Use the official band tables on this page (GOV.UK) and the worked £40k / £100k examples on the hub — income tax stacks marginally; NI is on gross.
Glossary
- rUK
- Rest of UK — England, Wales, and Northern Ireland sharing HMRC income-tax bands for this hub.
- Scottish taxpayer
- Usually determined by residence in Scotland for the tax year; Scottish Income Tax then applies to non-savings, non-dividend income.
- Class 1 NI
- Employee National Insurance deducted through PAYE on earnings — same main/upper rates UK-wide here.
- Effective levy
- (Income tax + Class 1 NI) ÷ gross on the vignette.
- Personal Allowance taper
- £1 of allowance lost for every £2 of adjusted net income over £100,000 until the allowance reaches £0 at £125,140.
FAQs
They tie at about £68,557 — same HMRC rUK stack + Class 1 NI.
No. Class 1 employee NI uses the same UK-wide thresholds and rates (8% main / 2% above the UEL). Income tax is what differs for Scotland.
No — both use HMRC rUK bands for this PAYE model.
Single PAYE earner, £100,000 gross, tax year 2026/27 — income tax + Class 1 NI only. No student loan, pension, marriage allowance, or Blind Person’s Allowance.
Yes. At lower salaries Scotland’s starter rate can nearly erase (or briefly reverse) the gap; from about £50k upward Scotland typically keeps less on this model. Check the income ladder on this page.
Student loans, pension contributions, tax-code quirks, benefits in kind, Self Assessment trading profits, council tax, and VAT. Not tax advice.
Related compares
Compare any two UK nations
Take-home on £100,000 single PAYE — income tax + Class 1 NI.