How Much Is Emergency Tax? 2026/27 Figures & Refunds

By Eternity Accountants Editorial Team · Reviewed by Shamayun Chowdhury, Senior Accountant · Published: 8 November 2026 · Last reviewed: November 2026 · Applies to the 2026/27 tax year

Opening the first payslip from a new job and seeing a tax deduction far bigger than expected is unsettling, especially when the code ends in W1, M1 or X. If you are asking how much is emergency tax and whether you will get it back, the short answer is that it depends on your code, your pay and what you earned earlier in the tax year.

This guide works through real 2026/27 figures for monthly and weekly pay, explains the different emergency codes, and shows how to get the code fixed and any overpaid tax refunded.

How Much Is Emergency Tax in 2026/27?

Here is the monthly tax on four typical salaries under the codes that new starters are most likely to be given. The figures use England, Wales and Northern Ireland rates for 2026/27 and ignore National Insurance, which is not affected by your tax code.

On a BR code every pound is taxed at a flat 20%, so the figures match 0T up to about £3,142 a month, then £3,500 costs £700 and £4,500 costs £900. The first and last columns match for a steady, full-year job. Emergency tax only costs you more when you start partway through the year, have earned little since April, or are given a code with no allowance at all.

What Is Emergency Tax?

Emergency tax is not a separate tax. HMRC emergency tax codes are simply a way of running PAYE when your employer or pension provider lacks your full details. GOV.UK’s emergency tax codes guidance explains that the code ends in W1 for weekly pay, M1 for monthly pay or X for irregular pay, and that tax is worked out only on that period’s earnings.

An ordinary code keeps a running total. It adds up everything you have earned and paid since 6 April, then hands back any slice of personal allowance you have not used yet. An emergency code ignores that history, so a mid-year starter cannot benefit from months of unused allowance.

How Much Is Emergency Tax on a Monthly Salary?

On a monthly emergency code, your employer gives you one-twelfth of the personal allowance, about £1,048 for 1257L M1, then taxes the rest at 20% up to roughly £3,142 a month and 40% above. The cost depends on when in the year you start.

This is why the timing matters so much when people ask how much is emergency tax going to cost them. A January starter loses far more unused allowance than someone who starts in May.

Bonuses and overtime

With every month treated in isolation, one large payment can tip part of that month’s earnings into the 40% band. On 1257L M1, a £6,000 month would cost about £1,352 in tax, even if your yearly income stays well below the higher-rate threshold. A correct cumulative code later evens this out.

Do you pay more over the whole year?

Usually not. Emergency tax is a timing problem rather than an extra charge. Once HMRC issues a cumulative code, payroll recalculates your tax from 6 April and gives back anything taken in error. So how much is emergency tax really costing you over a full year? For most people, nothing at all, provided the code is fixed before 5 April.

How Much Is Emergency Tax on Weekly Pay?

Weekly emergency codes follow the same logic on a smaller scale. A 1257L W1 code lets roughly £242 through tax-free each week, charges 20% on the following £725, and 40% on anything beyond.

These are illustrative figures based on the published 2026/27 bands. Your payroll software may differ by a few pence because of rounding in HMRC’s tax tables.

Scotland

If your code starts with S, such as S1257L M1, Scottish rates apply. Those run from 19% to 48% across six bands in 2026/27, as shown on GOV.UK’s Income Tax rates page, so the amounts above will be slightly different.

What Percentage Is Emergency Tax in the UK?

No fixed emergency tax percentage exists. The codes apply the usual 2026/27 rates of 20%, 40% and 45% in England, Wales and Northern Ireland; what shifts is how much allowance you get and over what period. Compare the main codes below:

So the emergency tax rate UK workers feel is often 20% of everything they earn, if their code is BR or 0T. That is why many people believe emergency tax is a fixed 20% rate, when it is really just the basic rate applied without an allowance. Anyone checking how much is emergency tax UK-wide should look at the code letters first, not just the percentage.

What rate is emergency tax on a second job?

A second job is normally taxed on BR, a flat 20%, because your personal allowance is already used by your main job. That is not strictly emergency tax, but it is often mistaken for it. If you are asking how much is emergency tax on a second job, the answer is usually 20% of every pound, unless HMRC splits your allowance between the two employers.

Why Have I Been Put on Emergency Tax?

GOV.UK and HMRC’s starter guidance point to a handful of usual triggers:

• You started a new job without handing over a P45 from your last employer.
• You ticked statement B or C on the starter checklist, or did not complete it at all.
• You began receiving a company benefit, such as a car, or your State Pension started.
• You took your first flexible withdrawal from a pension.

The starter checklist decides the code your employer uses. The Low Incomes Tax Reform Group explains that statement A gives a cumulative 1257L, statement B gives 1257L on a Week 1 or Month 1 basis, statement C gives BR, and a blank form gives 0T. Getting it right on day one is the easiest way to avoid emergency tax.

Pension withdrawals

The first taxable sum you draw under pension flexibility is normally taxed on an emergency basis, and the deduction is frequently far too high. GOV.UK explains how to claim a tax refund on your pension using form P55, P53Z or P50Z, depending on your situation.

How Do You Fix Emergency Tax and Get Your Money Back?

However much emergency tax you have paid, most emergency codes are corrected without you doing anything. HMRC usually updates the code within 35 days of you starting a job, and your employer then switches you to a cumulative code. Any overpaid tax is normally refunded in your next pay packet.

1. Give your new employer your P45, or complete the starter checklist carefully.
2. Check your tax code in the HMRC app or your personal tax account after a few weeks.
3. If it is still wrong after 35 days, update your employment details online with HMRC.
4. Look for a refund on your next payslip once a cumulative code is in place.
5. If you leave the job or the year ends first, HMRC sends a P800 tax calculation between June and March after the tax year ends, and repays any overpayment.

What Mistakes Make Emergency Tax Worse?

Frequently Asked Questions

What is emergency tax?

Emergency tax is PAYE worked out on a non-cumulative basis, shown by W1, M1 or X after your tax code. It is used when your employer does not yet have your full tax details, and it usually lasts only a few weeks.

How much is emergency tax on £1,000?

On a £1,000 monthly payment with 1257L M1, there is no tax because the monthly allowance is about £1,048. With 0T or BR, the tax is £200. Pension withdrawals use a different calculation.

How long does emergency tax last?

HMRC usually fixes the code within 35 days of a new job starting. In any case, emergency codes end on 5 April, and you move onto a normal code for the new tax year.

Do I get emergency tax back automatically?

Usually, yes. Once your employer receives a cumulative code, the overpaid tax is refunded through payroll. If you leave or the year ends first, HMRC normally sends a P800 and repays you.

Does emergency tax affect National Insurance?

No. National Insurance is always calculated pay period by pay period, so your tax code has no effect on it. An emergency code only changes the Income Tax you pay.

Is 1257L an emergency tax code?

Not on its own. 1257L is the standard code for 2026/27. It only becomes an emergency code when it is followed by W1, M1 or X, or your payslip shows NONCUM.

Final Verdict: How Much Is Emergency Tax?

How much is emergency tax? It uses ordinary rates, so on 1257L M1 a £2,500 monthly salary costs about £290 in tax, the same as normal for a steady job. It bites harder for mid-year starters and on 0T or BR codes, where the same pay costs £500. Hand over your P45, check your code after 35 days and expect overpaid tax back.