PayBreakdown - Salary Calculator & Budget Manager
How is a second job taxed?
A second job can use a different tax code such as BR if the personal allowance is already used by the main job.
What this page helps with
A second job is still employment income, but payroll may use a different tax code if your personal allowance is already allocated elsewhere. This can make the second job's take-home pay look lower than expected.
Official sources
Income Tax rates and Personal AllowancesNational Insurance rates and categoriesStudent loan repayment thresholdsPension tax reliefNational Minimum Wage and National Living Wage ratesStatutory Maternity Pay and LeaveStatutory Sick PayFCA guidance on misleading financial promotionsOff-payroll working and IR35 guidanceUnderstanding off-payroll workingSalary sacrifice for employersNHS Employers pay scales 2026/27NHS Health Careers Agenda for Change pay ratesLast updated 2026-05-07. Planning estimates only. Not financial advice.