NHS Salary Sacrifice Car & Section 17 Mileage Calculator 2026/27
Model your exact post-tax monthly cost on an NHS Fleet Solutions / Tusker EV salary sacrifice car (including 4% 2026/27 EV Benefit-in-Kind and the 1/54th CARE pension trade-off), and calculate your Section 17 NHS business mileage (`59p/mile` first 3,500 miles, `24p/mile` above, `30p/mile` lease car reserve rate) alongside HMRC Form P87 tax relief.
1. NHS Fleet Solutions / EV Salary Sacrifice Car Calculator (2026/27)
Calculate your real post-tax monthly lease cost, 4% EV Benefit-in-Kind (BiK), and 1/54th CARE pension trade-off
A £450/mo gross lease reduces your net bank pay from £2,430 to £2,150/mo.
2. NHS Section 17 Business Mileage & HMRC P87 Calculator (59p / Mile)
Calculates exact Section 17 mileage reimbursement (59p first 3,500 miles, 24p above) plus taxable excess & P87 MAR tax relief
Annual Mileage Reimbursement & Tax Breakdown
49.1p/mile net3. Official NHS Section 17 Business Mileage Rates vs. HMRC AMAP Tax Rules (2026/27)
Complete rate schedule from Section 17 of the NHS Terms and Conditions of Service Handbook compared against HMRC Employment Income Manual (EIM31240 / EIM31335).
| Vehicle / Category | NHS Sec 17 Rate | Annual Threshold | HMRC Tax-Free AMAP | Tax / P87 MAR Treatment |
|---|---|---|---|---|
| Car (Standard Rate) | 59p / mile | Up to 3,500 miles/yr | 45p / mile | 14p/mile taxable margin (PAYE + NI) |
| Car (Above Threshold) | 24p / mile | Over 3,500 miles/yr | 45p (≤10k miles) | 100% Tax-Free + Claim P87 on 21p gap |
| Reserve / NHS Lease Car | 30p / mile | All business miles | 45p (≤10k miles) | 100% Tax-Free + Claim P87 on 15p gap |
| Motorcycle | 29p / mile | All business miles | 24p / mile | 5p/mile taxable margin |
| Pedal Cycle | 20p / mile | All business miles | 20p / mile | 100% Tax-Free (0p difference) |
| Heavy / Bulky Equipment | +3p / mile | Added per eligible mile | Included in AMAP | Taxed if total rate >45p/mile |
Complete NHS Agenda for Change Calculator Suite & Financial Toolkit
Specialist interactive calculators for NHS promotion traps, unsocial night shifts, pensions, trusts, maternity, sick pay, and back-pay arrears
⚡ Band 5 → 6 Promotion & Pension Bracket Trap Tool
The £50/month marginal deduction trap solved. Model pension tier jumps (8.3% to 9.8%), tax creep, and the net cash impact of dropping ward night shifts.
⚖️ NHS Staff Bank vs. Agency vs. Substantive Net Pay Comparator
The Inside IR35 umbrella trap exposed. Compare actual net take-home pay: NHS Staff Bank (+12.07% WTR holiday uplift & pension) vs Agency (deducting 13.8% Employer NI & umbrella margins).
🌙 Section 2 Unsocial Hours & Night Shift Pay Calculator
Calculate gross enhancement vs. net cash in bank across Nights (+30%/+44%), Saturdays, and Sundays (+60%/+88%). Includes interactive rota builder.
🏥 Top 50 NHS Trusts & Hospital Pay Directory
Explore starting and top pay across 50 major UK NHS Trusts and Health Boards with hospital site mappings, ODS codes, and London Weighting allowances.
NHS 2015 CARE Pension, AVCs & Lump Sum Calculator
NHS employees bank 1/54th of pensionable pay every year (+23.78% employer contribution) with 20% to 40% automatic PAYE tax relief and £12:£1 lump sum commutation.
NHS Bank Shifts & Overtime Net Cash Calculator
Calculate your exact marginal take-home pay per 7.5h, 11.5h, or 12h shift across Weekday, Night/Saturday (+30%/+44%), Sunday/BH (+60%/+88%), and 1.5x Overtime rates.
NHS 3.3% Pay Rise & Back-Pay Arrears Calculator
Calculate your exact backdated 2026/27 NHS Agenda for Change lump-sum arrears from 1 April after PAYE tax, National Insurance, NHS Pension, and Student Loan.
NHS Occupational Maternity Pay (OMP + SMP) Planner
Model your 8 weeks 100% full pay, 18 weeks 50% half pay + SMP (£187.18/wk), and compare phased monthly payslips against equalised 9 or 12 month spread pay.
NHS Sick Pay Entitlement & Half-Pay Calculator
Check your 1 to 6 months Full Pay and Half Pay + Statutory Sick Pay (£118.75/wk) entitlement by years of service, and see why half pay preserves ~65% of net income.
NHS Redundancy & MARS Severance Calculator
Calculate your contractual NHS Section 16 redundancy (1 month per year up to 24 years, £80k cap) or MARS payout after the £30,000 HMRC tax-free allowance.
🌍 Overseas Recruits Visa & Relocation Hub (8 Languages)
Dedicated guide for international healthcare workers entering the UK NHS on Health & Care Worker Visas. Translated into 8 languages with take-home pay models.
NHS Annual Leave & Bank Holiday Hours Converter
Convert your 27, 29, or 33 days of Agenda for Change annual leave plus 8 UK Bank Holidays into combined HealthRoster hours and 11.5-hour or 12-hour shift equivalents.
🔗 Embed Free NHS Calculator Widget for Your Site
Add a responsive, zero-maintenance 2026/27 NHS Pay Calculator to your nursing blog, trust intranet, or recruitment portal in 30 seconds with 1-click HTML code.
Statutory Notice: NetPayScale UK provides independent computational models synchronised with the 2026/27 NHS Terms and Conditions of Service (Agenda for Change) Handbook and HMRC PAYE regulations.
How We Calculate & Verify NHS Fleet Salary Sacrifice (HMRC BiK 2026/27) & Section 17 Mileage Rules
NHS Employers 2026/27 Pay Circular
Implements the official 2026/27 Agenda for Change (+3.3%) consolidated pay spine across Bands 2 to 9 (NHS Terms & Conditions Handbook Annex 2 & Annex 3).
NHS T&C Handbook (Sec 2 & Annex 9)
Applies statutory Section 2 unsocial hours multipliers (+44%/+88% Bands 2–3; +30%/+60% Bands 4–9) and Annex 9 HCAS London Weighting caps (20% Inner, 15% Outer, 5% Fringe).
HMRC PAYE Specifications 2026/27
Computes UK PAYE Income Tax (£12,570 Personal Allowance, 20%/40%/45% bands, and £100k PA taper) plus Class 1 Employee National Insurance (8% PT–UEL, 2% above £50,270).
NHSBSA 2015 CARE Scheme Rules
Deducts 2026/27 tiered employee contributions (5.2% to 12.5%) from pensionable pay (basic + HCAS) before Income Tax under HMRC Net-Pay arrangements, with 1/54th CARE accrual.
Taxable = Gross − ((Basic + HCAS) × Tier%)FTE = Hours ÷ 37.5 | HCAS = clamp(Basic×%, Min×FTE, Max×FTE)Net/mo = (Gross − Pension − PAYE − NI − Loan) ÷ 12