My other half intends to retire in a few years, only she won't be retiring completely, only from her current job, with which she has a decent pension. She'll be on a work pension + a salary from another job paying £18,000 (this job is sorted and waiting for her). We've calculated that her pension will be £13,000. So that's a total income of £31,000. She's asked me to work out her net income (take home pay), which I have done, but I wanted to check it. To be honest, I want to check it too, as it obviously impacts on me. She'll will be retiring in 2020, and the Income Tax allowance then is due to be £12,500. There's also an effective NI 'allowance' of £8,164pa. After that NI is 12%. She'll pay IT on both their pension and salary (minus the allowance), but I understand you don't pay NI on your pension, so she will only pay NI on the salary (minus the NI allowance). So here are the sums. Total income £18,000 + £13,000 = £31,000. Minus the £12,500 allowance = taxable income of £18,500. 20% of that = £3,700. So she'll pay £3,700 Income Tax a year. Income on which she'll pay NI is just the salary of £18,000. Minus the £8,164 allowance leaves £9,836 on which NI will be paid. NI is 12%, so 12% of that is £1,180. IT of £3,700 + NI of £1,180 = a total 'tax bill' of £4,880. Total income of £31,000 - total tax bill of £4,880 = net income after tax and NI of £26,120 or £2,176 a month. Okay, where have I gone wrong? Are my sums correct. Is my understanding of tax & NI correct? Cheers.