Reviewed by Mustafa Bilgic
Founder, WebCalculator
Multiple-employment tax and NI rules follow HMRC for 2026/27. Your exact codes depend on how HMRC allocates your allowance. Estimates only, not tax advice.
Working two jobs and confused by the tax codes? Enter both salaries and see your combined take-home, how the Personal Allowance is applied, and exactly how much your second job pays after tax and NI.
Main + second job
A common myth is that a second job is "taxed more". It isn't — your total income across both jobs is what decides your tax. What changes is where the tax-free Personal Allowance sits. HMRC normally gives the full £12,570 allowance to your main job, so the second job is taxed from the first pound, usually on a BR code (20%). If you earn enough, the second job might be on a D0 code (40%).
| Second job code | Meaning |
|---|---|
| BR | All taxed at basic rate (20%) |
| D0 | All taxed at higher rate (40%) |
| 0T | No allowance, taxed by band |
| 1257L (split) | Part of allowance moved across |
If you'd rather see the tax on the combined total as one income, use the income tax calculator or the salary calculator. If your second income is freelance rather than employment, see the freelancer tax calculator instead.
Your total income across both decides your tax. The allowance usually sits with your main job, so the second is taxed from the first pound, often on a BR (20%) code.
Because your Personal Allowance is normally used up on your main job. The second is taxed at your marginal rate from £1.
Yes, but it's worked out per job, each with its own threshold — so it can be slightly less than one job of the same total.
Yes — ask HMRC to split or move your tax code if the allowance is on the wrong job, to avoid overpaying during the year.