Personal allowance = same as full-time
The £12,570 personal allowance applies to the tax year, not to hours worked. So: - Part-time £12,000/year: entirely within allowance, £0 Income Tax - Part-time £15,000/year: £2,430 taxable at 20% = £486 Income Tax - Part-time £20,000/year: £7,430 taxable at 20% = £1,486 Income Tax
NI thresholds
Employee NI is only charged above £12,570/year (roughly): - Under £12,570: no NI - £12,571-£50,270: 8% NI
Part-time earnings under £12,570 pay no NI at all.
Practical take-home figures
| Salary | Take-home |
|---|---|
| £10,000 | £10,000 (no tax, no NI) |
| £12,570 | £12,570 (at threshold) |
| £15,000 | £13,830 (£486 tax, £194 NI) |
| £18,000 | £16,244 |
| £20,000 | £18,140 |
| £25,000 | £21,320 (full-time equivalent) |
Second job + tax code
If part-time is your ONLY job: - Standard tax code (1257L) - Full personal allowance used
If part-time is a SECOND job: - Tax code will be BR (basic rate 20% on all earnings from this job) - Or K/T code adjustment - See our full guide on second-job tax
Pension auto-enrolment
Part-time triggers auto-enrolment if you earn £10,000+ from the job. Below £10,000, opt-in only.
In short
UK part-time salary uses same £12,570 personal allowance as full-time. £15k part-time takes home £13,830; £20k part-time takes home £18,140. NI starts above £12,570.