How bonuses are taxed
Bonuses are taxed as normal pay at your marginal rate plus NI (8% or 2%). Bonus sacrifice into a pension avoids both, and above £100,000 can rescue your personal allowance.
FAQ
How much of an £8,000 bonus on £60,000 do I keep?
£4,640 (58%): 40% tax and 2% NI.
Sources (checked 6 Nov 2026): HMRC rates 2026/27.