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Handles income tax, National\nInsurance, pensions, and student loans for 2023-24 through 2026-27.\n\n## Install\n\n```bash\nnpm install @casomoltd/paye-calc\n```\n\nPublic on the npm registry — no auth or `.npmrc` config needed.\n\n## Usage\n\n```ts\nimport {\n  TakeHomePay,\n  GrossAnnual,\n  NetAnnual,\n  PensionPercent,\n  PensionBasis,\n  StudentLoanPlan,\n  Period,\n} from '@casomoltd/paye-calc';\n\nconst calc = new TakeHomePay('2025-26', 'rUK');\ncalc.setSalary(GrossAnnual(55000));\ncalc.setPension(PensionPercent(5));\ncalc.setPensionBasis(PensionBasis.AutoEnrolment);\ncalc.setStudentLoanPlans(\n  new Set([StudentLoanPlan.Plan2]),\n);\n\ncalc.net;                  // annual take-home\ncalc.incomeTax;            // annual income tax\ncalc.nationalInsurance;    // annual NI\ncalc.pensionDeduction;     // annual pension contribution\ncalc.studentLoanDeduction; // annual student loan repayment\ncalc.effectiveTaxRate;     // total deductions as % of gross\ncalc.marginalTaxRate;      // tax rate on next £1\n\n// Period-adjusted values\ncalc.setPeriod(Period.Monthly);\ncalc.displayNet;           // monthly take-home\ncalc.displayIncomeTax;     // monthly income tax\n\n// Reverse calculation — find gross from target net\ncalc.setSalary(NetAnnual(35000));\ncalc.gross;                // gross needed for £35k net\n```\n\n## Features\n\n- **Income tax** — progressive bands with Personal Allowance\n  taper above £100k. Supports Scottish rates.\n- **National Insurance** — primary threshold, main and upper\n  rates.\n- **Pensions** — auto-enrolment (qualifying earnings only),\n  employer/NET pay, salary sacrifice, personal/relief at\n  source, and NHS tiered contributions.\n- **Student loans** — Plans 1, 2, 4, 5 and Postgraduate,\n  with multiple concurrent plans.\n- **Tax codes** — standard, K codes, BR/D0/D1, NT, 0T, and\n  Scottish prefixes.\n- **Net-to-gross** — binary search reverse calculation.\n- **Breakdowns** — `taxBreakdown`, `niBreakdown`, and\n  `studentLoanBreakdown` for detailed output.\n\n## Tax years\n\n| Year    | rUK | Scotland |\n| ------- | --- | -------- |\n| 2023-24 | Yes | Yes      |\n| 2024-25 | Yes | Yes      |\n| 2025-26 | Yes | Yes      |\n| 2026-27 | Yes | Yes      |\n\n## Documentation\n\n- [`docs/how-it-works.md`](docs/how-it-works.md) — the rules that govern\n  the library, starting with the pay year / tax year split and what a\n  consumer resolving pay scales owes.\n- [`docs/verification.md`](docs/verification.md) — how the figures are\n  checked against the published sources.\n\n## Development\n\n```bash\nnpm run check       # lint + typecheck + test\nnpm run build       # compile to dist/\nnpm test            # vitest\nnpm run test:watch  # vitest watch mode\n```\n\n## License\n\nAGPL-3.0-only — see [LICENSE](LICENSE).\nCopyright © 2026 Casomo Ltd.\n\nThere is no linking exception: combine this library with your\nown code and the combined work is AGPL too, and letting people\nuse that work over a network obliges you to offer them its\nsource. Charging money is not what triggers this, and not\ncharging is no exemption. A commercial licence is available for\nuse that needs to stay closed — enquire via\n[casomoltd.com](https://casomoltd.com).\n","readmeFilename":"README.md"}