SmartShiftUK
2025/26 Tax Year
Built for NHS professionals Β· SmartShiftUK

How many locum shifts can you take
without crossing into inefficient tax?

🩺 Built by NHS clinicians who understand locum reality
4,000+NHS professionals
AllNHS roles covered
FreeNo signup needed
1
Pick your NHS role
β†’
2
Enter your salary & shifts
β†’
3
See your exact shift limit
βœ… Every NHS role βœ… Doctors Β· Nurses Β· HCAs Β· AHPs βœ… Free Β· No signup
Calculate my shifts β†’
Enter your details below β€” takes 60 seconds
↓
Rates loaded
πŸ’Ό
Bank / Locum shifts
Enter your rate and shifts done this tax year
Your Hourly Rate
Β£
Shifts done since 6 April 2025
πŸŒ…
Long Day
9am – 9pm Β· 12 hrs
β˜€οΈ
Short Day
9am – 5pm Β· 8 hrs
πŸŒ†
Late Shift
5pm – 9pm Β· 4 hrs
πŸŒ™
Night Shift
9pm – 9am Β· 12 hrs
0 shifts Β· 0 hrs Β· Β£0 gross Enter your hourly rate above to see gross
Other Income
Β£
πŸ“‹
Deductions
Pension, tax code, student loan
NHS Pension
%
Set from your role
Student Loan
Tax Code optional
40%
πŸ“ˆ Higher Rate β€” above Β£50,270
HCAs Β· Band 5/6 nurses Β· F1/F2 Β· AHPs
Extra shifts push you over Β£50,270 β€” taxed at 40%.
60%
⚠️ Taper Trap β€” Β£100k–£125,140
Band 7/8 nurses Β· ST3+ doctors
Personal allowance clawed back. Effective rate 60%.
45%
TOP Additional Rate β€” above Β£125,140
High-earning consultants Β· Senior doctors
Past the taper β€” 45% flat and consistent.
What other calculators miss
❌ Others
  • Annual salary only
  • No shift planning
  • No threshold warnings
  • Limited roles
βœ… SmartShiftUK
  • Shifts per month
  • Your cliff edge
  • All NHS roles
  • Full year planned
Your answer
β€”
β€”
Monthly take-home with 0 shifts
Β£0
πŸ“‹ Monthly salary (after tax)Β£β€”
+
πŸ’Ό Locum net (0 shifts)Β£β€”
Total in your pocketΒ£β€”
Net per shift
Β£0
after tax, NI & pension
Adjust monthly shifts to explore 4 shifts / month
β€”
β€”%
NHS Pension β€” 2015 Career Average Scheme
β€”
Shift Milestone Planner
β€”
ShiftsGrossTake-HomeEff. RateNet/ShiftMarginalBand
πŸ“… Monthly Locum Planner
Choose shifts per month β€” see what you take home and when to stop.
Locum shifts per monthEdit individually in the table below
4
MonthShiftsLocum gross Net from locumMonthly take-home Year-to-dateTax bracket