# NHS Scotland Pay Calculator 2026/27 — 35-Hour Week, S1257L Tax & Take-Home Pay

> Official 2026/27 NHS Scotland Agenda for Change salary, 35.0-hour working week (1,825 hrs/yr), and Scottish 6-band Income Tax (S1257L: 19%–48%) calculator.

Canonical: https://netpayscale.uk/scotland-pay-calculator/
Last updated: 2026-10-26

## 1. Key NHS Scotland 2026/27 Pay & Working Week Rules
- **35.0-Hour Full-Time Working Week:** Full-time NHS Scotland staff work 35.0 hours/week (1,825 hours/year) vs 37.5 hours/week (1,955.36 hours/year) in NHS England—delivering a **+7.14% higher effective hourly rate** and **130.36 extra free hours per year**.
- **Scottish Devolved Income Tax (S1257L):** Starter 19% (£12,571–£14,876), Basic 20% (£14,877–£26,561), Intermediate 21% (£26,562–£43,662), Higher 42% (£43,663–£75,000), Advanced 45% (£75,001–£125,140), Top 48% (>£125,140).

## 2. NHS Scotland vs. NHS England Entry Pay Comparison (Bands 2 to 9)

| Band | Annual Gross | Scotland 35h Rate | England 37.5h Rate | Scotland Net/Mo (S1257L) | England Net/Mo (1257L) |
| :--- | :--- | :--- | :--- | :--- | :--- |
| Band 2 Entry | £25,272 | £13.85/hr | £12.92/hr | £1,702/mo | £1,700/mo |
| Band 3 Entry | £25,760 | £14.12/hr | £13.17/hr | £1,729/mo | £1,727/mo |
| Band 4 Entry | £28,392 | £15.56/hr | £14.52/hr | £1,876/mo | £1,874/mo |
| Band 5 Entry | £32,073 | £17.57/hr | £16.40/hr | £2,040/mo | £2,040/mo |
| Band 6 Entry | £39,959 | £21.90/hr | £20.44/hr | £2,424/mo | £2,430/mo |
| Band 7 Entry | £49,387 | £27.06/hr | £25.26/hr | £2,905/mo | £2,934/mo |
| Band 8a Entry | £57,528 | £31.52/hr | £29.42/hr | £3,217/mo | £3,353/mo |
| Band 8b Entry | £66,582 | £36.48/hr | £34.05/hr | £3,593/mo | £3,742/mo |
| Band 8c Entry | £79,504 | £43.56/hr | £40.66/hr | £4,060/mo | £4,226/mo |
| Band 8d Entry | £94,356 | £51.70/hr | £48.26/hr | £4,644/mo | £4,851/mo |
| Band 9 Entry | £112,782 | £61.80/hr | £57.68/hr | £5,353/mo | £5,626/mo |