Second Job Tax UK 2026: How Much Tax Will I Pay?
In 2026, your second job is taxed at 20% on all earnings using the BR tax code, because your £12,570 Personal Allowance is already used against your main job. If combined income exceeds £50,270, the second job excess is taxed at 40%. Gig workers on Deliveroo, Uber Eats, or Amazon Flex with a main employed job pay the same rates through Self Assessment.
Key Takeaways
- Second job tax code is BR — 20% on every pound, no Personal Allowance
- If total income exceeds £50,270 the second job triggers 40% higher rate tax
- National Insurance is calculated per job — you may overpay and be due a refund
- Gig workers file Self Assessment for platform income alongside PAYE employment
- You can ask HMRC to split your Personal Allowance if you have no main job
- Refunds for overpaid tax arrive automatically via P800 or through Self Assessment
How Much Tax Do You Pay on a Second Job in 2026?
Your second job is taxed at 20% on all earnings. If your total income from both jobs exceeds £50,270, anything above that threshold is taxed at 40%. There is no tax-free allowance on a second job — your £12,570 Personal Allowance applies to your main job only.
| Total combined income | Second job tax rate | Tax code | Example: £8,000 second job |
|---|---|---|---|
| Under £50,270 | 20% Basic Rate | BR | £1,600 tax |
| £50,271–£125,140 | 40% Higher Rate | D0 | £3,200 tax |
| Over £125,140 | 45% Additional Rate | D1 | £3,600 tax |
| No main job (only income) | 0% up to £12,570 | 1257L | £0 on first £12,570 |
| Most gig workers (main job + platform) | 20% on all platform earnings via Self Assessment | ||
The rates above apply whether your second income is employed (PAYE) or self-employed gig work. The key difference is how it is collected — PAYE deducts automatically, while gig income is declared through Self Assessment each January.
What Is the BR Tax Code and How Does It Work?
BR stands for Basic Rate. Your second employer applies 20% tax to every pound you earn with no tax-free amount. HMRC issues this code because your Personal Allowance is already allocated to your first employer.
When you start a second employed job, your new employer asks HMRC for a tax code via a starter checklist. If you declare you have another job, HMRC issues BR automatically. You will see it on your payslip alongside your earnings and deductions.
- BR: 20% on all earnings — standard second job code for basic rate taxpayers
- D0: 40% on all earnings — issued when total income already exceeds £50,270
- D1: 45% on all earnings — for additional rate taxpayers earning over £125,140
- 0T: emergency code — used when HMRC has no information; corrected once they do
- 1257L: standard code with full Personal Allowance — only applies if this is your only job
If you believe your tax code is wrong — for example, if you have left your first job and this is now your only income — contact HMRC on 0300 200 3300 or update your details via your Personal Tax Account at gov.uk.
Do You Pay National Insurance on a Second Job?
Yes. National Insurance is calculated per employment independently. You pay 8% NI on weekly earnings above £242 from each job separately — this can result in overpayment if combined NI contributions exceed the annual maximum.
| Job | Weekly earnings | NI rate | Weekly NI |
|---|---|---|---|
| Main job | £600/week | 8% above £242 | £28.64 |
| Second job (PAYE) | £200/week | 8% above £242 | £0 (below threshold) |
| Second job (PAYE) | £350/week | 8% above £242 | £8.64 |
| Gig work (self-employed) | Variable | Class 4: 6% above £12,570/yr | Via Self Assessment |
| NI overpayment refund | Apply after 5 April via Self Assessment or P800 | ||
- Each employer calculates NI independently — they cannot see your other job earnings
- If combined NI contributions exceed the annual maximum, HMRC refunds the difference
- Refunds are processed automatically for PAYE workers after year end
- Self-employed gig workers pay Class 4 NI at 6% on profits above £12,570 via Self Assessment
How Are Gig Workers With a Main Job Taxed?
If you have an employed main job and also work on Deliveroo, Uber Eats, Amazon Flex, or any other platform, your gig income is treated as self-employment. You register for Self Assessment and declare both income sources — HMRC calculates the combined tax owed.
The Personal Allowance (£12,570) is offset against your employed income first. Your gig profits are added on top and taxed at 20% or 40% depending on where they fall in the income bands.
- Register by 5 October after the tax year in which you first earned gig income over £1,000
- Claim all allowable expenses — mileage, phone, equipment — to reduce taxable gig profit
- Set aside 25–30% of gig earnings throughout the year to cover the January bill
- Trading allowance: if gig income is under £1,000 in the tax year, no tax and no return needed
- Payments on Account: once your Self Assessment bill exceeds £1,000, HMRC requires advance payments in January and July
Use our gig worker tax calculator to estimate your combined tax bill before January. For a platform-specific breakdown, see the Deliveroo tax guide or Uber driver tax guide.
How Do You Claim a Tax Refund for Overpaid Second Job Tax?
If you overpaid tax on a second job — typically because you were put on an emergency tax code — HMRC will issue a P800 refund notice after 5 April automatically. You can also claim online via your Personal Tax Account.
- HMRC sends P800 notices between June and November for the previous tax year
- Refunds can be claimed online at gov.uk/claim-tax-refund within 45 days of the P800
- If you do not receive a P800, check your Personal Tax Account or call HMRC after 5 April
- Self Assessment filers receive the refund as a credit against the next bill or as a bank transfer
- You have 4 years from the end of the tax year to claim an overpayment refund
Step-by-Step: How to Register a Second Income With HMRC
For employed second jobs, your employer handles HMRC registration automatically. For self-employed gig income over £1,000, you must register for Self Assessment yourself by 5 October following the tax year.
- Check whether your second income is employed (PAYE) or self-employed (gig/freelance)
- If employed: complete the new starter checklist for your employer and tick "I have another job"
- If self-employed: go to gov.uk/register-for-self-assessment and create a Government Gateway account
- Register by 5 October after the tax year you first earned over £1,000 in gig income
- Keep records of all platform earnings, mileage, and expenses throughout the year
- File your Self Assessment return online by 31 January and pay any tax owed by the same date
- Check your tax code on your payslip — if it shows 0T or an emergency code, contact HMRC to correct it
Frequently Asked Questions
How much tax do I pay on a second job in the UK?
Your second job is taxed at 20% (BR tax code) on all earnings because your Personal Allowance of £12,570 is used against your main job. If second job earnings push total income over £50,270, the excess is taxed at 40%.
What is the BR tax code on a second job?
BR stands for Basic Rate — every pound from your second job is taxed at 20% with no tax-free amount. Your employer deducts this automatically through PAYE.
Do I pay National Insurance on a second job?
Yes. NI is calculated per job independently at 8% on weekly earnings above £242. You may overpay and receive a refund after the tax year ends on 5 April.
Can gig workers on Deliveroo or Uber Eats have a main job?
Yes. Gig work is self-employment. You file a Self Assessment return for platform income and pay PAYE on employed income. The Personal Allowance is allocated to your main employment.
How do I claim a refund for overpaid second job tax?
HMRC sends a P800 notice between June and November. Claim online via your Personal Tax Account within 45 days. You have 4 years from the end of the tax year to claim.
What tax code should my second job have?
Most second jobs use BR (20%) or D0 (40% if total income exceeds £50,270). If this is your only income, ask HMRC to issue code 1257L so your Personal Allowance is applied.
Do I need to tell HMRC about my second job?
For PAYE employment, your employer notifies HMRC automatically. For self-employed gig work earning over £1,000, you must register for Self Assessment by 5 October after the tax year.
Tax compliance specialist since 2017. Helped 5,000+ freelancers and gig workers understand HMRC tax rates and second job tax rules in the UK.