Scotland · 2026/27 tax year
Police Scotland sergeant pay point 2: take-home pay 2026/27
A full-time sergeant on pay point 2 in Scotland earns £57,637 a year. After income tax, National Insurance and a 13.7% pension contribution, that's £3,142.02 a month.
- Take-home a month
- £3,142.02
- Take-home a year
- £37,704.23
- Take-home a week
- £725.08
- Salary
- £57,637
- Before deductions
Where the money goes
| Item | A month | A year |
|---|---|---|
| Salary | £4,803.08 | £57,637.00 |
| Income tax | −£739.43 | −£8,873.16 |
| National Insurance | −£263.61 | −£3,163.34 |
| Pension (13.7%) | −£658.02 | −£7,896.27 |
| Take-home | £3,142.02 | £37,704.23 |
With a student loan
Repayments come out of pay above each plan's threshold.
| Plan | Repayment a month | Take-home a month |
|---|---|---|
| Plan 4 | −£178.81 | £2,963.20 |
| Postgraduate Loan | −£183.18 | £2,958.83 |
Moving up
The next point, pay point 3, pays £59,312 a year. That's £1,675 more before deductions, or about £67.07 a month after them. See pay point 3
The point below, pay point 1, pays £56,455 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.