Answers · UK 2025/26
How do I read a UK payslip?
A UK payslip shows your gross pay, deductions (Income Tax, NI, pension, student loan) and net pay (take-home). Required by law to show: pay period, tax code, NI number, hours worked (if variable), gross, deductions itemised, net, year-to-date totals.
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UK payslip structure 2025/26 (mandatory under Employment Rights Act 1996, expanded 2019). Header — your name, employee number, NI number, tax code (e.g. 1257L), pay period (e.g. April 2025 = month 1 of tax year). Pay items: Basic Pay, Overtime, Bonus, Commission, Holiday Pay, SSP/SMP. Total = Gross Pay. Deductions: Income Tax (PAYE, deducted via your tax code) shown as one line; National Insurance (employee NI, 8% or 2%); Pension (auto-enrolment minimum 5% or higher if you sacrifice); Student Loan (Plan 1/2/4/5 or PGL); Other (court orders, season-ticket loan, salary sacrifice items). Total deductions. Net Pay (take-home) = Gross − Deductions. Year-to-date (YTD) totals: cumulative figures for tax, NI, gross pay since 6 April. These should reconcile to your P60 at year end. Hours and rate: if you're paid hourly or have variable pay, the payslip must show hours worked × rate. Common errors to check: tax code matches your circumstances; NI table letter (A is standard; D for contracted-out final salary; M for under 21; H for apprentice under 25; C for State Pension Age); pension contribution rate matches your scheme; YTD figures progressing as expected. Three-month payslip retention legal minimum, but keep at least 22 months past tax year end for any HMRC query. Digital payslips (PDF, portal) are valid as long as you can access them.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.