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 top-of-scale Constable earning £52,015 (calculated 2026/27) in England and Wales working a rest day at 1.5x may lose 22–42% of the gross value once income tax and NI are applied (20% or 40% tax plus 2% NI). Overtime is not pensionable, so no pension is taken from it. The exact take-home depends on your tax band.
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.
Pension and Overtime
Your normal pension contributions (12.88% to 14.22% from 1 April 2026) come off before tax, which lowers your taxable pay. Overtime is not pensionable (CARE 2015), so it gets no pension deduction, but it also does not reduce your taxable pay the way your basic pay does.
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
12.88% for pensionable pay of £37,035 or less. 13.88% for pay over £37,035 and under £79,588 (most Constables, Sergeants and Inspectors). 14.22% for pay of £79,588 or more. Overtime is not pensionable. Rates from 1 April 2026 (SI 2026/267). View Pension Hub →
3 Real-World Overtime Values
Estimates for 4 hours of rest day working at Time and a Half (1.5x), the minimum paid for a rest day under Annex H (ordinary overtime is time and a third). Assumes Top Scale for rank (calculated 2026/27 figures: 2025/26 Annex F scale plus 3.5%), hourly rate = annual pay × 6/12520 (Annex F), no pension deduction (overtime is not pensionable). New recruits are on the 7-point Constable scale (appointed on/after 1 April 2013); the older 8-point scale applies only to officers appointed before that.
Constable (Top Scale)
Salary: £52,015 (pay point 7, £24.93 an hour)
Sergeant (Top Scale)
Salary: £58,175 (pay point 4, £27.88 an hour)
*Inspectors and above are not entitled to overtime payments (Annex G applies only to constables and sergeants).
Calculate Your Net Pay
Use the 2026 model to estimate your exact take-home. Overtime is not pensionable, so switch the pension option off for a normal overtime shift.
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:
- More of your income falls in the 40% tax bracket (Sergeants on the upper points and Inspectors), 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. For example, 15 hours a month at 1.5x on £52,015 is about £561 gross a month and roughly £417 net after tax and NI (20 hours is about £525 net), while moving from top-of-scale Constable to Sergeant pay point 4 (£58,175) adds about £343 a month net.
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% or 40% income tax plus National Insurance (8% or 2%). Overtime is not pensionable, so no pension contribution is deducted from it. For a top-of-scale Constable on £52,015 (calculated 2026/27 figure), the hourly rate is £52,015 × 6/12520 = about £24.93, so an hour of overtime at time and a third is worth about £33.24 gross and an hour of rest day working at 1.5x about £37.39, and you keep about 78% of it while taxable pay is below £50,270 (20% tax plus 2% NI) and about 58% once it is above (40% tax plus 2% NI).
Is police overtime pensionable?
No. Overtime is not pensionable pay under the 2015 CARE scheme, so no pension contribution is deducted from it and it does not add to your pension. It is still subject to Income Tax and National Insurance.
Does London Weighting affect overtime?
No. Annex F (Part 10) says any allowance calculated by reference to pay is worked out as if London Weighting had not been added, so overtime, rest day and public holiday payments are based on your scale pay.