How PayPath UK models take-home pay.

The MVP uses annualised UK tax bands, employee National Insurance, and optional student loan plans. Salary sacrifice is modelled as reducing taxable and NIC-able salary, which is directionally correct for pension salary exchange but may vary by employer scheme design.

Figures are intended for planning and comparison, not payroll reconciliation. Bonuses are treated as additional annual taxable earnings. Scotland and rest-of-UK income tax bands are modelled separately.