Calculation reference

Work Decision Reference

The core formulas, units and comparison conventions used across Work Decisions UK, collected in one place so the assumptions are easy to inspect.

Reviewed 6 September 2026Formula referenceNo personal tax engine

Money basis: gross versus take-home

Use gross pay where the question is specifically about a contractual rate or premium before deductions, such as overtime pay or a shift allowance. Use expected take-home change where the decision compares disposable income with personal costs, such as a longer commute. Work Decisions does not convert one into the other automatically because personal tax and deduction circumstances vary.

Core formulas

QuestionReference calculation
Overtime totalbase hourly rate × multiplier × overtime hours
Overtime premium extrabase rate × (multiplier − 1) × overtime hours
Percentage shift premiumbase rate × premium % × eligible hours
Annualise a weekly figureweekly amount × working weeks entered
Extra commute daysextra office days/week × working weeks
Commute hourscommute days × round-trip minutes ÷ 60
Leave package hoursleave days entered × normal paid hours per leave day
Job comparison valuetake-home + employer pension value − recurring work costs
Committed hours(paid hours/week + regular unpaid/commute hours/week) × working weeks

Working weeks

Many comparisons ask you to enter working weeks rather than hard-coding 52. This prevents a daily commute or childcare cost being multiplied through weeks when you expect to be on leave or otherwise not making that journey. Use the same basis when comparing alternatives.

Repeating-rota reference

PresetDefined sequenceLengthWork positionsCycle work share
4 on / 4 offWWWWOOOO8 days450%
2 days / 2 nights / 4 offDDNNOOOO8 days450%
2-2-3 presetWWOOWWWOOWWOOO14 days750%

Exact yearly shift counts depend on the anchor date and calendar boundaries. The annual shift calculator repeats the entered sequence across the requested year rather than assuming an abstract 365 × percentage result is exact.

What this reference deliberately does not contain

Those areas depend on personal circumstances, contractual terms or changing official rules. Where relevant, calculator pages and guides point to official sources.