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Bonus Month PAYE Calculator

Understand exactly how bonuses affect your PAYE deductions, especially student loans. See why your student loan deduction spikes dramatically in bonus months.

Significant Student Loan Impact!

Normal month SL deduction: £101

Bonus month SL deduction: £551

Extra SL deduction due to bonus: £450

Student loan deductions are calculated on your total monthly income including bonuses, which can dramatically increase the deduction amount.

Bonus Impact

Bonuses are added to your regular monthly income for PAYE calculations, often pushing you into higher tax bands and dramatically increasing student loan deductions.

£

Annual: £42,000

£

Combined monthly income: £8,500

Month affects cumulative tax calculations

Personal allowance: £12,570

England, Wales & NI tax rates apply

9.0% above £2,373

Quick Impact

Gross bonus:£5,000
Net bonus:£2,546
Take-home rate:50.9%

Normal vs Bonus Month Comparison

Normal Month

Gross Pay:£3,500
Income Tax:-£491
National Insurance:-£112
Student Loan:-£101
Net Pay:£2,796
Effective rate: 20.1%

Bonus Month

Gross Pay:£8,500
Income Tax:-£2,353
National Insurance:-£254
Student Loan:-£551
Net Pay:£5,342
Effective rate: 37.2%

Bonus Impact Breakdown

Deductions on Bonus

Gross Bonus:£5,000
Additional Tax:-£1,862
Additional NI:-£141
Additional Student Loan:-£450
Net Bonus Received:£2,546

Bonus Deduction Rates

49.1%
Total Deduction Rate
Tax rate on bonus:37.2%
NI rate on bonus:2.8%
SL rate on bonus:9.0%

Student Loan Impact Analysis

£101
Normal Month SL
£551
Bonus Month SL
£450
Extra Due to Bonus

Why Student Loan Deductions Spike

  • • Student loans are calculated on total monthly income including bonuses
  • • Your combined income of £8,500 is well above the £2,373 threshold
  • • The extra £5,000 income triggers 9.0% = £450 additional SL deduction
  • • This is correct and not an overpayment - it reflects your higher income that month

Where Your £5,000 Bonus Goes

Tax:
£1,862
NI:
£141
Student Loan:
£450
Take Home:
£2,546

Key Insights

Why Deductions Are High

  • • Bonuses are treated as regular income for that month
  • • All PAYE deductions calculated on combined monthly total
  • • Student loans especially impacted due to monthly calculation
  • • Higher total income may push you into higher tax bands

Is This Correct?

  • • Yes - these deductions are correct, not errors
  • • Reflects your actual higher income for that month
  • • No refund due unless you've genuinely overpaid for the year
  • • Consider impact when negotiating bonus amounts

Understanding Bonus Month PAYE

How PAYE Works with Bonuses

  • • Bonuses added to regular pay for that month
  • • All deductions calculated on combined amount
  • • Student loan thresholds applied to total monthly income
  • • Can push you into higher tax brackets temporarily
  • • Deductions reflect actual higher income that month

Student Loan Impact

  • • Most dramatic impact on bonus deductions
  • • Calculated at 9% of amount above monthly threshold
  • • Large bonuses can trigger hundreds in SL deductions
  • • Often overlooked when calculating bonus value
  • • Correct calculation, not an overpayment

Planning for Bonus Payments

Consider the true cost:

A £5,000 bonus may only net you £2,546.467 after all deductions - that's just 50.9% of the gross amount.

Salary sacrifice alternatives:

Consider whether pension contributions, cycle-to-work schemes, or other salary sacrifice options might be more tax-efficient than cash bonuses.

Spread over multiple months:

Some employers allow spreading bonuses across multiple months, which can reduce the student loan impact by keeping monthly income closer to thresholds.

Surprised by Bonus Deductions?

Bonus month deductions can be shocking, especially student loan amounts. Understanding how PAYE works helps you plan better and avoid surprises.