Free calculator · UK 2025/26 rates
Associate Take-Home Calculator
Enter your gross fees, split percentage, lab fee deduction, expenses and NHS Pension contribution. The calculator applies 2025/26 income tax and NI to give your estimated net take-home as a sole-trader associate.
Associate Take-Home Calculator
Enter your gross fees, split percentage, lab fee deduction, expenses and NHS Pension contribution. The calculator applies 2025/26 income tax and NI to give your estimated net take-home as a sole-trader associate.
Estimate uses UK 2025/26 income tax and NI rates for sole-trader associates. Excludes student loan repayments, Marriage Allowance, and other personal reliefs.
How this works
The calculator starts with your gross fees and applies your split percentage to get your associate share. Lab fees (as a percentage of your gross, pro-rated to your split) are then deducted, followed by your other deductible expenses and NHS Pension contribution.
The resulting taxable profit is run through 2025/26 income tax (20% up to £50,270, 40% up to £125,140, 45% above; personal allowance £12,570 tapering above £100,000), Class 4 NI (6% on profits between £12,570 and £50,270, 2% above), and Class 2 NI at £3.45/week where profits exceed £6,725.
NHS Pension contributions are treated as deductible from taxable profit. This is the practitioner pensions arrangement available to NHS-contract associates.
Frequently asked
- What expenses can an associate dentist deduct?
- For a sole-trader associate: GDC retention, indemnity premiums, CPD, professional subscriptions, lab fees attributable to your work, motor expenses between practices (not home to first practice), instruments and loupes, accountancy fees, and professional clothing. Personal elements need to be apportioned.
- Is my NHS Pension contribution deductible?
- Yes, for sole-trader associates contributing via the practitioner pensions arrangement, the contribution is deductible from taxable profit. It is taken from NHS earnings at source via the GDS contract mechanism.
- Does this cover student loan repayments?
- No. The model excludes student loan repayments for clarity. If you are on Plan 2 or Plan 5, you will repay 9% of earnings above the relevant threshold via your self-assessment return. This reduces your net take-home from the figure shown.
- Does this work for a limited company associate?
- No. This model covers sole-trader associates only. For a Ltd-co associate, IR35 status and the salary/dividend split affect the calculation materially. Book a call for accurate modelling of your specific structure.
Get the full picture
Every figure here is modelled on standard 2025/26 thresholds. Your actual position depends on your NHS Pension status, prior-year usage, other income, and how decisions interact. Take the free practice health check to get a personalised view.