Statuses
Announced: stated in a Budget speech. Rules pending: details needed to apply it are missing. Legislated or In effect: backed by published law or notice.
Comparisons
A 2027 figure already scheduled in the 2026 Budget is labelled as pre-announced, not new. We compare only like-for-like definitions.
Calculators
Calculators are pure functions with tests at boundary values. Money is handled in whole cents. Items we cannot compute are shown separately and never added to a total.
Complete estimates require both income tax and NI. If NI is unresolved, only an explicitly partial after-tax-before-NI figure is available; net remains unavailable in charts, comparisons and downloads. Employer costs are a salary-plus-NI subtotal, not total payroll cost. Announced permit fees are not a confirmed total payable.
The 2026 parent-with-one-child top-band subtraction is €10,275 in MTCA's published table, versus €10,270 printed in the speech. We use the MTCA table and preserve the source discrepancy; a separate legal instrument has not been independently verified.
National Insurance estimates
National Insurance is included using the latest available published rates. Where rates for a future year are not yet available, the calculator uses the previous published schedule as an estimate. Income tax first uses a verified published selected-year table for the same computation and resident regime; otherwise the latest preceding matching schedule is carried forward as a scenario estimate. It never substitutes a different computation or future table.
Each contribution class selects the latest published schedule no later than the tax year. For 2027 and 2028, this currently means the 2026 Class 1 or Class 2 schedule, including its bands, minimums, caps and age categories. This is an assumption, not confirmation that future rates remain unchanged. Unknown student, pension-age, mixed-employment and exemption rules remain unresolved.
Year comparisons keep gross income constant by default and show income-tax differences separately from estimated net-income differences. Tax and NI schedule years and carried-forward labels are displayed independently in breakdowns and comparison downloads.
Super Bonus base year
The announced one-off Q1 2027 Super Bonus uses qualifying work income earned during calendar 2025. It is not recurring income or an income-tax saving. The income-band estimate remains provisional pending implementing eligibility guidance, including employment-period rules. Part-year work is not automatically excluded or prorated.
Citations
Each measure cites its source document. Page references are added after the full document has been checked; until then the citation says so.