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  "generatedAt": "2026-08-08T22:45:38.930Z",
  "taxYearId": "2026-27",
  "note": "Employee NI should match across regions (same Class 1 rules).",
  "rows": [
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      "grossSalary": 20000,
      "restOfUkTakeHome": 17920.08,
      "scotlandTakeHome": 17959.75,
      "takeHomeDifferenceScotlandMinusRuk": 39.67,
      "restOfUkIncomeTax": 1486,
      "scotlandIncomeTax": 1446.33,
      "incomeTaxDifferenceScotlandMinusRuk": -39.67,
      "employeeNi": 593.92,
      "scotlandEmployeeNi": 593.92,
      "niDifference": 0
    },
    {
      "grossSalary": 30000,
      "restOfUkTakeHome": 25120.08,
      "scotlandTakeHome": 25155.01,
      "takeHomeDifferenceScotlandMinusRuk": 34.93,
      "restOfUkIncomeTax": 3486,
      "scotlandIncomeTax": 3451.07,
      "incomeTaxDifferenceScotlandMinusRuk": -34.93,
      "employeeNi": 1393.92,
      "scotlandEmployeeNi": 1393.92,
      "niDifference": 0
    },
    {
      "grossSalary": 40000,
      "restOfUkTakeHome": 32320.08,
      "scotlandTakeHome": 32255.01,
      "takeHomeDifferenceScotlandMinusRuk": -65.07,
      "restOfUkIncomeTax": 5486,
      "scotlandIncomeTax": 5551.07,
      "incomeTaxDifferenceScotlandMinusRuk": 65.07,
      "employeeNi": 2193.92,
      "scotlandEmployeeNi": 2193.92,
      "niDifference": 0
    },
    {
      "grossSalary": 50000,
      "restOfUkTakeHome": 39520.08,
      "scotlandTakeHome": 38024.03,
      "takeHomeDifferenceScotlandMinusRuk": -1496.05,
      "restOfUkIncomeTax": 7486,
      "scotlandIncomeTax": 8982.05,
      "incomeTaxDifferenceScotlandMinusRuk": 1496.05,
      "employeeNi": 2993.92,
      "scotlandEmployeeNi": 2993.92,
      "niDifference": 0
    },
    {
      "grossSalary": 60000,
      "restOfUkTakeHome": 45358,
      "scotlandTakeHome": 43607.95,
      "takeHomeDifferenceScotlandMinusRuk": -1750.05,
      "restOfUkIncomeTax": 11432,
      "scotlandIncomeTax": 13182.05,
      "incomeTaxDifferenceScotlandMinusRuk": 1750.05,
      "employeeNi": 3210,
      "scotlandEmployeeNi": 3210,
      "niDifference": 0
    },
    {
      "grossSalary": 75000,
      "restOfUkTakeHome": 54058,
      "scotlandTakeHome": 52007.95,
      "takeHomeDifferenceScotlandMinusRuk": -2050.05,
      "restOfUkIncomeTax": 17432,
      "scotlandIncomeTax": 19482.05,
      "incomeTaxDifferenceScotlandMinusRuk": 2050.05,
      "employeeNi": 3510,
      "scotlandEmployeeNi": 3510,
      "niDifference": 0
    },
    {
      "grossSalary": 80000,
      "restOfUkTakeHome": 56958,
      "scotlandTakeHome": 54657.95,
      "takeHomeDifferenceScotlandMinusRuk": -2300.05,
      "restOfUkIncomeTax": 19432,
      "scotlandIncomeTax": 21732.05,
      "incomeTaxDifferenceScotlandMinusRuk": 2300.05,
      "employeeNi": 3610,
      "scotlandEmployeeNi": 3610,
      "niDifference": 0
    },
    {
      "grossSalary": 90000,
      "restOfUkTakeHome": 62758,
      "scotlandTakeHome": 59957.95,
      "takeHomeDifferenceScotlandMinusRuk": -2800.05,
      "restOfUkIncomeTax": 23432,
      "scotlandIncomeTax": 26232.05,
      "incomeTaxDifferenceScotlandMinusRuk": 2800.05,
      "employeeNi": 3810,
      "scotlandEmployeeNi": 3810,
      "niDifference": 0
    },
    {
      "grossSalary": 100000,
      "restOfUkTakeHome": 68558,
      "scotlandTakeHome": 65257.95,
      "takeHomeDifferenceScotlandMinusRuk": -3300.05,
      "restOfUkIncomeTax": 27432,
      "scotlandIncomeTax": 30732.05,
      "incomeTaxDifferenceScotlandMinusRuk": 3300.05,
      "employeeNi": 4010,
      "scotlandEmployeeNi": 4010,
      "niDifference": 0
    },
    {
      "grossSalary": 110000,
      "restOfUkTakeHome": 72358,
      "scotlandTakeHome": 68307.95,
      "takeHomeDifferenceScotlandMinusRuk": -4050.05,
      "restOfUkIncomeTax": 33432,
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      "incomeTaxDifferenceScotlandMinusRuk": 4050.05,
      "employeeNi": 4210,
      "scotlandEmployeeNi": 4210,
      "niDifference": 0
    },
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      "restOfUkTakeHome": 76158,
      "scotlandTakeHome": 71357.95,
      "takeHomeDifferenceScotlandMinusRuk": -4800.05,
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      "scotlandIncomeTax": 44232.05,
      "incomeTaxDifferenceScotlandMinusRuk": 4800.05,
      "employeeNi": 4410,
      "scotlandEmployeeNi": 4410,
      "niDifference": 0
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      "restOfUkTakeHome": 78111.2,
      "scotlandTakeHome": 72925.65,
      "takeHomeDifferenceScotlandMinusRuk": -5185.55,
      "restOfUkIncomeTax": 42516,
      "scotlandIncomeTax": 47701.55,
      "incomeTaxDifferenceScotlandMinusRuk": 5185.55,
      "employeeNi": 4512.8,
      "scotlandEmployeeNi": 4512.8,
      "niDifference": 0
    },
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      "restOfUkTakeHome": 80687,
      "scotlandTakeHome": 75355.65,
      "takeHomeDifferenceScotlandMinusRuk": -5331.35,
      "restOfUkIncomeTax": 44703,
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      "incomeTaxDifferenceScotlandMinusRuk": 5331.35,
      "employeeNi": 4610,
      "scotlandEmployeeNi": 4610,
      "niDifference": 0
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      "restOfUkTakeHome": 91287,
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      "takeHomeDifferenceScotlandMinusRuk": -5931.35,
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      "incomeTaxDifferenceScotlandMinusRuk": 5931.35,
      "employeeNi": 5010,
      "scotlandEmployeeNi": 5010,
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      "restOfUkTakeHome": 117787,
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      "incomeTaxDifferenceScotlandMinusRuk": 7431.35,
      "employeeNi": 6010,
      "scotlandEmployeeNi": 6010,
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}