NHS Band 4 covers Associate Practitioner roles. Here is exactly what you take home at each pay point within the band after income tax and National Insurance in 2026/27.
For context on how Band 4 compares across the NHS pay structure, see our NHS Salary Band Guides.
NHS Band 4 Take Home Pay Summary
| Pay point | Gross salary | Income tax | NI | Take home (before pension) | Monthly | Weekly |
|---|---|---|---|---|---|---|
| Minimum | £28,392 | −£3,164 | −£1,266 | £23,962 | £1,997 | £461 |
| Maximum | £31,157 | −£3,717 | −£1,487 | £25,953 | £2,163 | £499 |
Figures assume a standard 1257L tax code, England or Wales residency (Scottish taxpayers see below), no student loan deductions, and no pension contributions reducing taxable income. See the pension section below for take-home after the NHS pension deduction.
Income Tax Breakdown at Band 4 Minimum (£28,392)
| Band | Taxable amount | Rate | Tax |
|---|---|---|---|
| Personal Allowance | £12,570 | 0% | £0 |
| Basic rate | £15,822 | 20% | £3,164 |
| Total income tax | £3,164 |
National Insurance at Band 4 Minimum
| Earnings | Rate | NI |
|---|---|---|
| Up to £12,570 | 0% | £0 |
| £12,571–£28,392 | 8% | £1,266 |
| Total employee NI | £1,266 |
Monthly Take Home at Band 4 — Breakdown
| Component | Monthly (min pay) | Monthly (max pay) |
|---|---|---|
| Gross pay | £2,366 | £2,596 |
| Income tax | −£264 | −£310 |
| Employee NI | −£106 | −£124 |
| Net pay (before pension) | £1,997 | £2,163 |
NHS Pension Impact on Band 4 Take Home
NHS pension contributions are deducted before income tax, giving basic rate relief at source. Band 4 pay spans two contribution tiers in 2026/27: the entry point (£28,392) falls in the 6.5% tier (up to £28,854), while the top of the band (£31,157) falls in the 8.3% tier (£28,855–£35,155).
| Pay point | Gross salary | Pension | Income tax | NI | Take home | Monthly |
|---|---|---|---|---|---|---|
| Minimum (6.5%) | £28,392 | −£1,845 | −£2,795 | −£1,266 | £22,486 | £1,874 |
| Maximum (8.3%) | £31,157 | −£2,586 | −£3,200 | −£1,487 | £23,884 | £1,990 |
The NHS pension is a defined benefit scheme. The employer contributes an additional 23.7% of pensionable pay to the scheme (£6,729–£7,384/year at Band 4), on top of the amounts shown above.
Band 4 Take Home With Student Loan
Many Band 4 staff joined with a degree-level qualification and carry student loan debt. Deductions are calculated on gross pay above the relevant 2026/27 repayment threshold:
| Student loan plan | 2026/27 threshold | Annual deduction at min pay (£28,392) | Take home after SL (before pension) |
|---|---|---|---|
| Plan 1 | £26,900 | £134 | £23,828 |
| Plan 2 | £29,385 | £0 | £23,962 |
| Plan 4 (Scotland) | £33,795 | £0 | £23,962 |
Scottish NHS Band 4 Take Home
Scottish NHS staff pay Scottish Income Tax, which has more bands than the rest of the UK. At Band 4 pay levels, the relevant Scottish bands are the Starter rate (19%, £12,571–£16,537) and Basic rate (20%, £16,538–£29,526) for 2026/27 — Band 4 pay does not reach the Scottish Intermediate (21%) or Higher (42%) bands.
| England | Scotland | |
|---|---|---|
| Annual take home (before pension, min pay) | £23,962 | Slightly higher — the 19% starter rate applies to part of the income that would be taxed at 20% in England |
| Key difference | Flat 20% basic rate above the personal allowance | Starter rate (19%) on the first £3,967 of taxable income, then 20% |
Use our Scottish take-home pay guides for an exact figure.