Six income tax bands
Scottish taxpayers pay income tax in six bands, from 19% to 48%, on pay above the same Personal Allowance of £12,570 as the rest of the UK.
SourceScotland
Scotland Payslip Generator
Scotland sets its own income tax bands, so the same salary takes home a different amount in Edinburgh than in Newcastle. National Insurance, student loans and pensions are the same across the UK.
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Example
Payslip
Scotland
S1257L
PeriodMonth 7Tax year2026/27
- Salary
- £2,916.67
- Income Tax
- −£374.84
- National Insurance
- −£149.49
Net pay£2,392.34
Employer contributions, not deducted: £374.95
What is different in Scotland
The S tax code
HMRC marks Scottish taxpayers with an S at the front of the tax code, such as S1257L. Payroll follows the code, not the address: someone who moves to Scotland pays Scottish rates once HMRC issues the S code.
SourceSame payslip law as England
Section 8 of the Employment Rights Act 1996 applies in Scotland: gross pay, each deduction and its purpose, net pay, and hours where pay varies with time worked.
SourceWhat a payslip must show in Scotland
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.
Scotland
Source| Taxable income | Rate |
|---|---|
| £0 to £3,967 | 19% |
| £3,967 to £16,956 | 20% |
| £16,956 to £31,092 | 21% |
| £31,092 to £62,430 | 42% |
| £62,430 to £125,140 | 45% |
| Over £125,140 | 48% |
Example: a £35,000 salary paid monthly
Calculated by the Swift Paystubs UK engine for a pay date in 2026/27: tax code S1257L, 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.
Scotland · S1257L
Month 7
| Gross pay | £2,916.67 |
|---|---|
| Income Tax | −£374.84 |
| National Insurance | −£149.49 |
| Net pay | £2,392.34 |
| Employer National Insurance | £374.95 |
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 |
The same salary takes home £1.24 less a month in Scotland than in England.
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.
Scotland questions
Who pays Scottish income tax?
People whose main home is in Scotland. HMRC decides and shows it with the S prefix on the tax code; the employer applies whatever code HMRC sends.
Is National Insurance different in Scotland?
No. National Insurance, student loans and workplace pensions use the same UK-wide rates. Only income tax differs.
Why does my payslip show S1257L?
It is the standard tax code for a Scottish taxpayer: the full Personal Allowance of £12,570, taxed at Scottish rates.
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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.