What does a Band 5 nurse or physio take home in Scotland?
At the Band 5 entry point (£34,544), your monthly take-home in Scotland is approximately £2,160. This accounts for your NHS pension contribution of 7.2% (£2,487/yr), Scottish Income Tax of approximately £4,640/yr using your S1257L tax code, and National Insurance at 8% on earnings above £12,570.
At the top of Band 5 (£43,039), your monthly take-home rises to approximately £2,590. You'll notice the jump isn't linear — this is because the final £15,000 of your Band 5 earnings crosses into Scotland's Intermediate Rate of 21%, meaning you pay more tax per pound earned than you did at the start of the band.
How much less do I take home than NHS England Band 5?
NHS England Band 5 runs on different pay points (because England has had a separate pay deal). The gross salary ranges differ. But after applying England's 1257L tax code and 20% basic rate (no Intermediate Rate), an NHS England Band 5 nurse at an equivalent gross salary keeps approximately £500–£600 more per year than a Scottish colleague.
The gap is primarily driven by Scotland's Intermediate Rate (21% vs England's 20%) on the £27,491–£43,662 income range — a 1% premium that costs a typical Band 5 nurse around £1,500 in taxable income at that rate.