Scotland · 2026/27 tax year
Police Scotland sergeant pay point 1: take-home pay 2026/27
A full-time sergeant on pay point 1 in Scotland earns £56,455 a year. After income tax, National Insurance and a 13.7% pension contribution, that's £3,094.69 a month.
- Take-home a month
- £3,094.69
- Take-home a year
- £37,136.24
- Take-home a week
- £714.16
- Salary
- £56,455
- Before deductions
Where the money goes
| Item | A month | A year |
|---|---|---|
| Salary | £4,704.58 | £56,455.00 |
| Income tax | −£703.73 | −£8,444.73 |
| National Insurance | −£261.64 | −£3,139.70 |
| Pension (13.7%) | −£644.53 | −£7,734.34 |
| Take-home | £3,094.69 | £37,136.24 |
With a student loan
Repayments come out of pay above each plan's threshold.
| Plan | Repayment a month | Take-home a month |
|---|---|---|
| Plan 4 | −£169.95 | £2,924.74 |
| Postgraduate Loan | −£177.27 | £2,917.41 |
Moving up
The next point, pay point 2, pays £57,637 a year. That's £1,182 more before deductions, or about £47.33 a month after them. See pay point 2
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.