The combined marginal rate of income tax and national insurance contributions is the percentage paid on the next pound earned. If you are a salaried employee earning £20,000, your combined marginal rate is 36.7%, payable on any additional income. Rates shown are for the UK, excluding Scotland
80%
60
Employed*
40
Self-employed
20
0
£0
50,000
100,000
150,000
200,000
Annual salary/self-employment profit
The combined marginal rate of income tax and national insurance contributions is the percentage paid on the next pound earned. If you are a salaried employee earning £20,000, your combined marginal rate is 36.7%, payable on any additional income. Rates shown are for the UK, excluding Scotland
80%
60
Employed*
40
Self-employed
20
0
£0
50,000
100,000
150,000
200,000
Annual salary/self-employment profit