Scotland · 2026/27 tax year
Police Scotland sergeant pay point 4: take-home pay 2026/27
A full-time sergeant on pay point 4 in Scotland earns £61,036 a year. After income tax, National Insurance and a 13.7% pension contribution, that's £3,278.13 a month.
- Take-home a month
- £3,278.13
- Take-home a year
- £39,337.59
- Take-home a week
- £756.49
- Salary
- £61,036
- Before deductions
Where the money goes
| Item | A month | A year |
|---|---|---|
| Salary | £5,086.33 | £61,036.00 |
| Income tax | −£842.10 | −£10,105.16 |
| National Insurance | −£269.28 | −£3,231.32 |
| Pension (13.7%) | −£696.83 | −£8,361.93 |
| Take-home | £3,278.13 | £39,337.59 |
With a student loan
Repayments come out of pay above each plan's threshold.
| Plan | Repayment a month | Take-home a month |
|---|---|---|
| Plan 4 | −£204.31 | £3,073.82 |
| Postgraduate Loan | −£200.18 | £3,077.95 |
Moving up
This is the top of the sergeant scale. Promotion to inspector starts at £67,491 a year, about £258.49 a month more after deductions. Inspector pay scale
The point below, pay point 3, pays £59,312 a year. See pay point 3
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.