Calculator · UK 2025/26
Associate Take-Home Calculator
Net annual take-home for a sole-trader associate dentist. Fee split, lab fees, deductible expenses, NHS Pension contribution.
Your inputs
Estimated annual take-home
£34,539
After income tax + Class 2/4 NI + pension. Effective rate: 16.2%.
Associate share before lab
£60,000
Lab fee deduction
£3,000
Taxable profit
£42,500
Income tax
£5,986
Class 4 NI
£1,796
Class 2 NI
£179
Notes: Estimate uses UK 2025/26 income tax bands and NI rates for sole-trader associates. Class 2 NI applied where profits exceed £6,725. NHS Pension contribution treated as deductible from taxable profit (it is, via the practitioner pensions arrangement). Does not include student loan repayments, Marriage Allowance, or other personal reliefs.
This is directional only — for a Ltd-co associate, IR35 status affects extractable amount materially. Book a scoping call for accurate modelling on your actual position.
Frequently asked
- What expenses can an associate dentist deduct?
- For a sole-trader associate: GDC retention, indemnity premiums, CPD, professional subscriptions (BDA etc.), lab fees attributable to your work, motor expenses between practices (not home-to-first-practice), instruments and loupes, accountancy fees, and professional clothing (uniforms only). Personal/private elements need to be apportioned. Mobile phone, home office and training-course travel may be partially deductible if business-use is documented.
- Is my NHS Pension contribution deductible?
- Yes, for sole-trader associates contributing via the practitioner pensions arrangement, the contribution is deductible from taxable profit, reducing your income tax bill. It is taken from your NHS earnings at source via the GDS contract mechanism, so it appears in the year-end reconciliation rather than something you pay separately.
- How does the calculator handle student loan repayments?
- The model excludes student loans for clarity. If you're on Plan 2 or Plan 5, you'll repay 9% of earnings above the relevant threshold via your self-assessment. Plan 1 has different rates and thresholds. The repayment is automatic through the tax return calculation but reduces your net take-home from the figure shown here.
Optimise your position
The calculator gives you the directional number. To check your expense claims, NHS Pension status and structure are all optimal, take the full practice health check.