Police Overtime
After Tax (UK 2026)
How much you actually take home from 1.33x, 1.5x and 2.0x overtime — including tax, NI and pension deductions.
How much is police overtime worth after tax?
In most cases, police overtime is taxed at your marginal rate. A Constable earning £48,000 in England and Wales taking a 1.5x overtime shift may lose 40–52% of the gross value once income tax, NI and pension contributions are applied. The exact take-home depends on your tax band and contribution tier.
1 Why Overtime Feels "Over-Taxed"
A common myth in policing is that overtime is taxed at a "special rate" or that "it's not worth it because the tax man takes it all". This is mathematically incorrect, but it feels true for a specific reason: Marginal Tax Rates.
Your standard salary uses up your Personal Allowance (£12,570 tax free) and your lower tax bands. Therefore, every penny of overtime you earn sits firmly on top of your existing income stack.
The Smoothing Effect
PAYE spreads your tax evenly over the year. A spike in OT one month might cause a temporary over-taxation that adjusts later, or simply push you into a higher bracket for that specific payslip.
The Pension Drag
Unlike many private sector jobs, police OT is often pensionable (CARE 2015). This means an immediate ~13.78% deduction on top of tax and NI.
2 2026 Tax Bands (England & Wales)
| Band | Income Range | Tax Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 to £50,270 | 20% |
| Higher Rate | £50,271 to £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
National Insurance (NI)
8% on earnings between £1,048 and £4,189 a month. 2% on earnings above £4,189 a month (£50,270/yr).
Pension Contributions
12.44% for salaries under ~£30k. 13.78% for salaries over ~£30k (Most Officers). View Pension Hub →
3 Real-World Overtime Values
Estimates for a standard 4-hour overtime shift at Time and a Half (1.5x). Assumes Top Scale for rank.
Constable (Top Scale)
Salary: £48,231
Sergeant (Top Scale)
Salary: £56,349
*Inspectors and above are generally not entitled to overtime payments.
Calculate Your Net Pay
Use the 2026 model to estimate your exact take-home.
Net Pay Model
*Estimates based on projected 2026/27 tax thresholds (England & Wales). Local force payroll implementations may vary slightly.
4 Strategy: Overtime vs Promotion?
From a pure "cash-in-hand" perspective, Constables benefit most efficiently from overtime. As you promote, two things happen:
- You move permanently into the 40% tax bracket (reducing effective hourly net pay).
- You eventually lose the right to claim overtime pay entirely (Inspector Rank).
For many officers on Top Scale Constable pay, working 15-20 hours of overtime a month can yield a higher net take-home than promoting to Sergeant, with arguably less responsibility—though often with greater impact on work-life balance.
Frequently Asked Questions
Does police overtime get taxed more?
No. It is taxed at your marginal rate. It only appears higher because it sits on top of existing income.
How much tax do police pay on overtime?
Typically 20–40% income tax plus NI (8% or 2%) and pension contributions (12–14%).
Is police overtime pensionable?
Yes, in most cases overtime counts toward pensionable earnings under the 2015 CARE scheme.
Does London Weighting affect overtime?
Overtime is calculated on basic salary, not allowances, unless specified by force policy.