Belfast is a large urban workforce of around 350k residents in Northern Ireland. Median full-time gross pay for the area sits near £30,100 per year (ONS ASHE 2024), and most local employees see their PAYE deducted before they ever check the breakdown. This page focuses specifically on what tax code BR should look like on a Belfast payslip. Because BR is a stable PAYE code, the monthly figures should be broadly consistent across the tax year. Northern Ireland uses the same income-tax bands as England, so BR applies in the standard way; rates are settled separately through Land and Property Services rather than the payslip.
What does BR mean for Belfast workers?
BR applies a flat 20% to every pound under this employment. In Belfast, this is most often a second-job code — for example NHS bank shifts at a local trust on top of a substantive role. In Belfast, BR interacts with Northern Ireland's separately settled rates: PAYE on the payslip, regional and district rates billed elsewhere.
BR (basic rate) means all earnings under this employment are taxed at 20% with no personal allowance applied. Typically used for a second job where the personal allowance is fully used by your main employment.