Scotland · 2026/27 tax year
Police Scotland superintendent pay point 3: take-home pay 2026/27
A full-time superintendent on pay point 3 in Scotland earns £99,075 a year. After income tax, National Insurance and a 13.7% pension contribution, that's £4,775.15 a month.
- Take-home a month
- £4,775.15
- Take-home a year
- £57,301.80
- Take-home a week
- £1,101.96
- Salary
- £99,075
- Before deductions
Where the money goes
| Item | A month | A year |
|---|---|---|
| Salary | £8,256.25 | £99,075.00 |
| Income tax | −£2,017.32 | −£24,207.83 |
| National Insurance | −£332.68 | −£3,992.10 |
| Pension (13.7%) | −£1,131.11 | −£13,573.28 |
| Take-home | £4,775.15 | £57,301.80 |
With a student loan
Repayments come out of pay above each plan's threshold.
| Plan | Repayment a month | Take-home a month |
|---|---|---|
| Plan 4 | −£489.60 | £4,285.55 |
| Postgraduate Loan | −£390.38 | £4,384.77 |
Moving up
The next point, pay point 4, pays £105,632 a year. That's £6,557 more before deductions, or about £248.43 a month after them. See pay point 4
The point below, pay point 2, pays £94,204 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.