Scotland · 2026/27 tax year
Police Scotland sergeant pay point 3: take-home pay 2026/27
A full-time sergeant on pay point 3 in Scotland earns £59,312 a year. After income tax, National Insurance and a 13.7% pension contribution, that's £3,209.09 a month.
- Take-home a month
- £3,209.09
- Take-home a year
- £38,509.14
- Take-home a week
- £740.56
- Salary
- £59,312
- Before deductions
Where the money goes
| Item | A month | A year |
|---|---|---|
| Salary | £4,942.67 | £59,312.00 |
| Income tax | −£790.02 | −£9,480.28 |
| National Insurance | −£266.40 | −£3,196.84 |
| Pension (13.7%) | −£677.15 | −£8,125.74 |
| Take-home | £3,209.09 | £38,509.14 |
With a student loan
Repayments come out of pay above each plan's threshold.
| Plan | Repayment a month | Take-home a month |
|---|---|---|
| Plan 4 | −£191.38 | £3,017.72 |
| Postgraduate Loan | −£191.56 | £3,017.53 |
Moving up
The next point, pay point 4, pays £61,036 a year. That's £1,724 more before deductions, or about £69.04 a month after them. See pay point 4
The point below, pay point 2, pays £57,637 a year. 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.