Article 40, not section 8
An employee in Northern Ireland is entitled to an itemised pay statement showing gross pay, each deduction and its purpose, net pay, and how each part was paid where it was split.
SourceNorthern Ireland
Northern Ireland Payslip Generator
Northern Ireland uses the same income tax and National Insurance as England, but its payslip law is its own: Article 40 of the Employment Rights (Northern Ireland) Order 1996.
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Example
Payslip
Northern Ireland
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 is different in Northern Ireland
Hours are not in the published text
Great Britain added hours worked to the payslip in 2019. Article 40 as published has no such paragraph. Swift Paystubs prints hours for hourly pay in Northern Ireland anyway, because lenders read them.
SourceSame tax as England
Income Tax uses the rest-of-UK bands: 20%, 40% and 45% above the Personal Allowance of £12,570. National Insurance, student loans and pensions are UK-wide.
SourceWhat a payslip must show in Northern Ireland
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)).
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.
Hours worked for pay that varies by time workedWhen pay varies with time worked
Not in Article 40 as published, but printed anyway: lenders read hours, and it matches the GB rule.
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.
England and Northern Ireland
Source| Taxable income | Rate |
|---|---|
| £0 to £37,700 | 20% |
| £37,700 to £125,140 | 40% |
| Over £125,140 | 45% |
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.
Northern Ireland · 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 the other UK nations
Who asks for a payslip
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.
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.
Northern Ireland questions
Is income tax different in Northern Ireland?
No. Northern Ireland has no income tax powers of its own; it pays the same rates as England.
Do workers in Northern Ireland have a right to a payslip?
Article 40 as published gives the right to employees. Great Britain extended it to all workers in 2019; whether Northern Ireland has done the same could not be confirmed from the published text.
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Create a UK payslip
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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.