🎓 Life event

Your First Job: What Actually Arrives, and What to Do With It

By Caolan Preston August 2026 8 min read

Nobody explains the first payslip. The number in the offer letter turns into something roughly a fifth smaller, four deductions you did not agree to individually have appeared, and a student loan may or may not be among them. Here is what each line is, and what to do with what is left.

The short version

Your salary is not your money. On a £28,000 job with a Plan 2 student loan and the minimum pension contribution, roughly £1,850 a month actually arrives. Student loan repayments start only once you earn above your plan’s threshold, and they come out automatically. Your workplace pension will enrol you at a total of 8% of a band of your earnings, of which 3% is your employer’s money — opting out to boost your take-home is almost always a bad trade.

The number in the offer letter is not the number

The first payslip is where most people discover the gap. A £28,000 salary is £2,333 a month gross and nothing like that in practice, because four things come off before it reaches you.

£28,000, Plan 2 student loan, 5% pension — 2026/27
Gross salary£28,000.00
Pension contribution at 5%− £1,400.00
Income tax (20% above the £12,570 allowance)− £2,806.00
National Insurance (8%)− £1,122.40
Plan 2 student loan (9% above £29,385)− £0.00
Take-home pay£22,671.60 a year
About £1,889 a month. Assumes salary sacrifice pension, tax code 1257L and England, Wales or Northern Ireland. Run your own numbers in the take-home pay calculator.

Notice the student loan line. At £28,000 on Plan 2 you repay nothing, because the threshold is £29,385. That surprises people in both directions — some expect to be paying and are not, others get a pay rise and cannot work out why less of it arrived.

Student loans: the part nobody explains

A UK student loan does not behave like a debt. It behaves like a tax that switches on above a threshold and switches off after a period of years, and understanding that changes what you should do about it.

PlanWho is on itThresholdRate
Plan 1Started before September 2012 in England or Wales, or Northern Ireland£26,9009%
Plan 2Started September 2012 to July 2023, England or Wales£29,3859%
Plan 4Scotland£33,7959%
Plan 5Started August 2023 or later, England£25,0009%
PostgraduateMaster’s or doctoral loan, on top of any of the above£21,0006%

Three things follow from this that are worth internalising early.

You only repay on income above the threshold. On Plan 5 at £30,000, you repay 9% of £5,000, which is £450 a year, not 9% of £30,000. The repayment is taken automatically through PAYE.

The balance is mostly irrelevant. What you repay each month depends on your income, not on how much you borrowed. Watching the balance grow with interest is unpleasant and, for most graduates, not the number that determines anything.

Overpaying voluntarily is usually a mistake. Loans are written off after a set period, and a large proportion of graduates never repay the full amount. Voluntarily overpaying only helps if you would otherwise clear the whole balance before write-off — which typically means high earnings for most of your career. For nearly everyone else, that money does more good in a pension, a Lifetime ISA or an emergency fund. If you are unsure where you fall, that is a reasonable question for a qualified adviser.

If you have two loans

An undergraduate loan and a postgraduate loan run simultaneously and separately. Above both thresholds you lose 15p of every extra pound before income tax and National Insurance, which makes a pay rise worth noticeably less than the headline. Worth knowing before you negotiate.

Your pension: do not opt out

You will be automatically enrolled into a workplace pension. The legal minimum is a total contribution of 8% of a band of your earnings, made up of at least 3% from your employer and 5% from you. Many employers pay more than the minimum, and some match additional contributions.

Opting out raises your take-home pay by a few percent and costs you your employer’s contribution entirely. That is a straight pay cut you have volunteered for, in exchange for money you get now instead of money that has forty years to compound. There are circumstances where it is defensible — genuine hardship, or clearing debt at a punitive rate — but “I would rather have the cash” is not one of them.

Two things worth checking in your first month: whether your employer matches contributions above the minimum, because unmatched money left on the table is the most expensive mistake available to you; and whether the scheme runs on salary sacrifice, which also saves National Insurance. The salary sacrifice calculator shows what that is worth.

Check your tax code

New starters are often put on an emergency tax code, which can mean paying too much for the first month or two. The standard code for 2026/27 is 1257L, reflecting the £12,570 personal allowance. Emergency codes look like 1257L W1, 1257L M1 or 1257L X.

If yours is not right, HMRC usually corrects it once your employer submits the first full payment, and any overpayment comes back automatically through your pay. If it has not sorted itself out after two payslips, contact HMRC — the money is yours and the fix is routine. Handing in a P45 promptly, or completing the starter checklist accurately, prevents most of it.

What to do on the first payday

The first salary is the one moment when no habits exist yet, which makes it far easier to set them than to change them later. Three things are worth doing before the money has a chance to settle.

01

Work out what is actually spare

Take your take-home figure and subtract everything committed: rent, bills, travel, food, phone, minimum debt payments. The number left is the only part you are really deciding about, and it is usually smaller than it feels on payday.

02

Move savings out the same day

Standing order to a separate savings account, dated the day after payday. Money that never lands in your current account does not get spent from it, and starting at 10% of the spare amount is infinitely better than starting at 0% and intending to increase it.

03

Spend the rest without guilt

This is the part most advice skips. If savings have already gone and the bills are covered, whatever remains is genuinely yours. A plan that requires you to feel bad about every coffee will not survive to month four.

The first target worth aiming at is an emergency fund covering three months of essential costs. On a first salary that will take a while, and the point is less the destination than establishing that money leaves for savings before it leaves for anything else. Our emergency fund calculator will tell you how long it takes at whatever rate you can manage.

The expensive mistakes of the first two years


Frequently asked questions

How much will I take home from my first salary?
On a £28,000 salary in England, Wales or Northern Ireland with a 5% pension contribution and a Plan 2 student loan, take-home pay is roughly £22,672 a year or about £1,889 a month. That is after £1,400 into the pension, £2,806 of income tax and £1,122 of National Insurance. There is no student loan deduction at that salary because the Plan 2 threshold is £29,385. The gap between the offer letter figure and what arrives is typically around 20 to 25%.
When do I start repaying my student loan?
Only once you earn above your plan's threshold, and only on the amount above it. The 2026/27 thresholds are £26,900 for Plan 1, £29,385 for Plan 2, £33,795 for Plan 4 in Scotland, and £25,000 for Plan 5. All four repay at 9% of income above the threshold. A postgraduate loan repays 6% above £21,000 and runs alongside any undergraduate plan. Repayments are taken automatically through PAYE, so there is nothing to set up.
Should I pay off my student loan early?
Usually not. UK student loans are written off after a set period and a large proportion of graduates never repay the full balance, so voluntary overpayments only help if you would otherwise clear the whole thing before write-off — which generally means high earnings sustained across most of your career. For most people the same money does more good in a pension, a Lifetime ISA or an emergency fund. If you think you may be in the group that repays in full, it is worth asking a qualified adviser rather than guessing.
Should I opt out of my workplace pension?
Almost certainly not. Automatic enrolment gives a minimum total contribution of 8% of a band of your earnings, of which at least 3% comes from your employer. Opting out raises your take-home by a few percent and forfeits your employer's contribution entirely — a pay cut you have chosen, in exchange for money now rather than money with decades to compound. Check separately whether your employer matches contributions above the minimum, because unmatched employer money is the most expensive thing to leave behind.
Why is my first payslip wrong?
Usually an emergency tax code. New starters are often taxed on codes such as 1257L W1, 1257L M1 or 1257L X until HMRC has your details, which can mean paying too much for a month or two. The standard code for 2026/27 is 1257L. It normally corrects itself once your employer files the first full payment, with any overpayment refunded through your pay. Handing in your P45 or completing the starter checklist accurately prevents most of it; if it has not resolved after two payslips, contact HMRC.
How much of my first salary should I save?
Less important than starting. Ten per cent of what is left after committed costs, moved by standing order the day after payday, beats any larger figure you intend to get around to. The first meaningful target is an emergency fund covering three months of essential outgoings, which on a first salary takes a while — the point is establishing that savings leave before spending does, because the habits formed in the first year tend to be the ones you keep.

About earmarkIQ

earmarkIQ is a UK personal finance app for iOS and the web. It is an FCA Appointed Representative of Finexer Ltd (FRN 925695) and ICO registered (CSN2001882). It connects to UK bank accounts through read-only Open Banking, categorises spending automatically, builds a payday allocation plan, and tracks subscriptions, property equity and net worth. Website: earmarkiq.app

Set the habit on payday one

The reason payday allocation works for a first salary is that there is nothing to undo. Put your take-home figure and your committed costs into the calculator and it will show you what is genuinely spare, what a sensible split looks like, and how much you have to spend each week without checking anything.