Renting a home
Letting agents and landlords usually ask for recent payslips to check that the rent is affordable, often alongside bank statements that show the same pay arriving.
United Kingdom, tax year 2026/27
UK Payslip Generator
Payslips for small employers, with PAYE income tax, National Insurance, student loan and pension worked out to HMRC’s 2026/27 rules for England, Scotland, Wales and Northern Ireland.
Create a UK payslip
Work out take-home pay with the calculator£8.99 per payslip, down to £5.99 each for 6 or more.
Live preview before you pay. PDF emailed within minutes. No account needed.
Example
Payslip
England
1257L
PeriodMonth 7Tax year2026/27
- Salary
- £2,916.67
- Income Tax
- −£373.60
- National Insurance
- −£149.49
Net pay£2,393.58
Employer contributions, not deducted: £374.95
What a UK payslip must show
Every worker has the right to an itemised pay statement at or before each payday, on paper or electronically. In England, Scotland and Wales the content is set by section 8 of the Employment Rights Act 1996; in Northern Ireland by Article 40 of the Employment Rights (Northern Ireland) Order 1996.
Required by law
Gross pay
The gross amount of the wages or salary (s.8(2)(a); NI Art. 40(2)(a)).
Each deduction, its amount and its purpose
The amounts of any variable and fixed deductions and the purposes for which they are made (s.8(2)(b)). Fixed deductions may be shown as one total only if a standing statement of fixed deductions was given first (s.9).
Amount and method of each part-paymentWhen pay is split across payment methods
Where parts of the net amount are paid in different ways, the amount and method of payment of each part (s.8(2)(d)).
Hours worked for pay that varies by time workedWhen pay varies with time worked
Where pay varies by time worked, the total hours worked for that pay, as one figure or separately per type of work or rate (s.8(2)(e), in force 6 April 2019).
Expected by the government’s guidance
Tax code
Expected on every UK payslip
No statute requires these, but HMRC tells employees to find their tax code on their payslip, and lenders, letting agents and the Home Office read the rest.
Pay date
The statement must be given at or before payment (s.8(1)); the pay date shows which payment it itemises.
Tax period (week or month number)
Tax week 1 to 53 or tax month 1 to 12 (54 and 56 for the extra 2-weekly and 4-weekly payday), as reported to HMRC.
Employer name
Who is paying.
Employee name
Who is paid.
Year-to-date taxable pay, tax and NI
UK payslips carry to-date figures for the tax year from 6 April; they reconcile to the P60.
National Insurance number
NI category letter
Employer PAYE reference
Deductions on a UK payslip in 2026/27
These are the deductions a UK payroll takes from pay, with the 2026/27 rates the calculator and the example on this page use.
- Income Tax (PAYE)
- Worked out cumulatively from the tax code. The standard code 1257L gives a Personal Allowance of £12,570. Above it, England, Wales and Northern Ireland pay 20% on the next £37,700, 40% up to £125,140 and 45% above. The allowance falls by £1 for every £2 of income over £100,000. Source
- National Insurance
- Class 1 contributions, worked out on each pay period separately. Most employees (category letter A) pay 8% on earnings between £1,048 and £4,189 a month (£242 and £967 a week) and 2% above. Source
- Student and postgraduate loans
- Repayments are 9% of pay above the plan’s threshold: £26,900 a year for Plan 1, £29,385 for Plan 2, £33,795 for Plan 4 and £25,000 for Plan 5. Postgraduate loans are 6% above £21,000. Source
- Workplace pension
- Under automatic enrolment the minimum is 8% of qualifying earnings, of which the employer pays at least 3%. Qualifying earnings are pay between £520 and £4,189 a month. With relief at source the payslip deducts 80% of the employee’s share; under a net pay arrangement the full share comes off before tax. Source
- Employer National Insurance
- The employer pays 15% on earnings above £417 a month (£96 a week). It is not deducted from pay; many payslips print it for information. Source
Income Tax bands in 2026/27
Bands apply to taxable income: pay above the Personal Allowance of £12,570. Scottish taxpayers have an S tax code and Welsh taxpayers a C code.
Example: a £35,000 salary paid monthly
Calculated by the Swift Paystubs UK engine for a pay date in 2026/27: tax code 1257L, National Insurance category A, no student loan or pension, the same pay in every earlier month of the tax year. Your own figures depend on your tax code and deductions.
England · 1257L
Month 7
| Gross pay | £2,916.67 |
|---|---|
| Income Tax | −£373.60 |
| National Insurance | −£149.49 |
| Net pay | £2,393.58 |
| Employer National Insurance | £374.95 |
Payslips in Scotland, Wales and Northern Ireland
England is covered on this page. Scotland sets its own income tax bands, Wales its own rates, and Northern Ireland has its own employment law.
Who asks for a payslip
Mortgages and loans
Lenders ask for recent payslips and often your P60, the end of year certificate your employer gives you by 31 May, and check them against your bank statements.
SourceVisas
For a family visa, salaried income is shown with payslips covering the period, a letter from the employer and bank statements showing the salary paid in. The Home Office accepts formal payslips issued by the employer and showing the employer’s name.
SourceSelf-employed
Sole traders do not get payslips: income is shown by the Self Assessment tax calculation (SA302) and Tax Year Overview from HMRC. A director of their own limited company is an employee of it and is paid through PAYE with payslips like any other employee.
UK payslip questions
Does my employer have to give me a payslip?
Yes. Employees and workers have the right to an itemised payslip at or before each payday (Employment Rights Act 1996 s.8; Article 40 in Northern Ireland). It can be on paper or electronic. Genuinely self-employed contractors are not entitled to one.
What does the tax code on my payslip mean?
The number is your tax-free allowance divided by ten: 1257L means a Personal Allowance of £12,570. An S at the front means Scottish income tax, a C means Welsh. W1, M1 or X at the end means tax is worked out on each payday alone instead of cumulatively, which is usual for an emergency code.
Why is National Insurance worked out differently from Income Tax?
Income Tax is cumulative: each payslip looks at your pay and tax since 6 April. National Insurance looks only at the current pay period, so a large one-off payment raises NI for that period and is not evened out later.
Do payslips have to show hours worked?
In England, Scotland and Wales, yes, where your pay varies with the time you work, such as hourly pay. The hours can be one total or split by rate. Salaried pay that does not vary with time needs no hours.
Can a payslip show fixed deductions as one total?
Only if the employer has first given a written standing statement of fixed deductions listing each one, its amount, how often it is taken and why. The statement must be reissued at least every 12 months (Employment Rights Act 1996 s.9).
What is a P60 and how is it different from a payslip?
A payslip covers one payday. A P60 summarises the whole tax year’s pay and tax and is given to everyone still employed on 5 April, by 31 May. The year-to-date figures on your last payslip of the year should match it.
How do I create a UK payslip with Swift Paystubs?
Choose a template, enter the employer, the employee, the pay and the tax code, and check the live preview. The calculations cover the 2025/26 and 2026/27 tax years and are tested against HMRC’s specifications. After checkout the PDF is emailed to you within minutes.
Create a UK payslip now
Fill in the employer, the employee and the pay, check every figure in the live preview, and pay by card. The PDF is emailed within minutes, A4 and ready to print.
Create a UK payslip
Open the calculator £8.99 per payslip, down to £5.99 each for 6 or more.
Live preview before you pay. PDF emailed within minutes. No account needed.
Rates checked against GOV.UK and HMRC publications for 2026/27. Swift Paystubs creates documents from the details entered and does not give tax or legal advice. A payslip must reflect pay actually made and reported to HMRC. Checked 2026-10-06.