Employees and workers who are entitled to a payslip should receive it on or before payday. A payslip helps you understand gross pay, deductions and the amount you receive after deductions.
What a payslip must show
UK guidance says a payslip must show earnings before and after deductions, deductions that can vary each payday such as tax and National Insurance, and the number of hours worked where pay varies according to time worked.
Employers may provide payslips on paper or electronically.
Common payslip terms
- Gross pay: pay before deductions.
- Income Tax / PAYE: tax deducted through payroll based on the information available to the employer and HMRC.
- National Insurance: employee National Insurance deductions where applicable.
- Pension: employee workplace-pension contributions where applicable.
- Net pay: the amount remaining after deductions.
- Tax code: a code used by payroll to help calculate Income Tax deductions.
What to check each payday
Check that your name and pay period are correct, that salary or hours match what you expect, and that deductions are understandable. If your pay changes because of overtime, bonus, leave, pension or another adjustment, compare the change with your employment information and any payroll communication.
If something looks wrong
Raise payroll questions promptly with your employer or the contact named for payroll support. If your concern relates to your tax code or tax record, HMRC may need to correct the underlying information.
For official guidance, see GOV.UK: Payslips – employee rights and GOV.UK: Running payroll – payslips.
This article provides general information only. It is not legal, tax, financial or immigration advice. Payroll treatment depends on individual circumstances and current rules.