Scotland · 2026/27 tax year
Police Scotland constable pay point 2: take-home pay 2026/27
A full-time constable on pay point 2 in Scotland earns £39,988 a year. After income tax, National Insurance and a 13.7% pension contribution, that's £2,326.51 a month.
- Take-home a month
- £2,326.51
- Take-home a year
- £27,918.11
- Take-home a week
- £536.89
- Salary
- £39,988
- Before deductions
Where the money goes
| Item | A month | A year |
|---|---|---|
| Salary | £3,332.33 | £39,988.00 |
| Income tax | −£366.51 | −£4,398.10 |
| National Insurance | −£182.79 | −£2,193.44 |
| Pension (13.7%) | −£456.53 | −£5,478.36 |
| Take-home | £2,326.51 | £27,918.11 |
With a student loan
Repayments come out of pay above each plan's threshold.
| Plan | Repayment a month | Take-home a month |
|---|---|---|
| Plan 4 | −£46.45 | £2,280.06 |
| Postgraduate Loan | −£94.94 | £2,231.57 |
Moving up
The next point, pay point 3, pays £42,377 a year. That's £2,389 more before deductions, or about £119.80 a month after them. See pay point 3
The point below, pay point 1, pays £36,995 a year. See pay point 1
How these figures are worked out
- Full-time hours, tax code 1257L and the 2015 police pension scheme, with no allowances, student loan or other deductions unless shown.
- Scottish income tax rates apply.
- Police Scotland pay scales effective 1 April 2026.
- Tax, National Insurance and pay rules last checked 27 October 2026.