Pay guide · first payslip
Your first payslip, line by line.
Less money than you expected? Here's what each part of a UK payslip means, what usually comes off, and what to check.
UK guide · sources checked October 2026
The short answer
Gross pay is what you earned before anything comes off. Net pay is what reaches your bank. The difference is usually Income Tax, National Insurance, a workplace pension and, if you have one, student loan repayments. On a first payslip, tax can also be higher for a while because of an emergency tax code.
Earnings: gross pay
Your hours and rate, plus any overtime, shift premiums, holiday pay or bonuses. Check the hours match what you worked. Your employer must give you a payslip showing gross pay, deductions and net pay. See understanding your pay on GOV.UK.
Income Tax and your tax code
Most people get £12,570 a year tax-free (the Personal Allowance). The usual code is 1257L. Income above that is taxed, starting at 20% in England, Wales and Northern Ireland. Scotland has different rates and codes starting with S. If your code ends in W1, M1 or X, read our emergency tax guide.
National Insurance
You pay National Insurance if you're 16 or over and earn above a weekly or monthly threshold. Your NI category letter (most people are A) and your National Insurance number should appear on your payslip. Current rates and thresholds are on GOV.UK.
Workplace pension
If you're 22 or over, earn over £10,000 a year and aren't yet at State Pension age, your employer must enrol you in a pension. The minimum total contribution is usually 8% of qualifying earnings, with at least 3% from your employer. You can opt out, but you'd lose your employer's contribution. See workplace pensions on GOV.UK.
Student loan repayments
Repayments only start once you earn over your plan's threshold, and are taken through payroll. Your payslip should show the plan (Plan 1, 2, 4, 5 or Postgraduate). Thresholds differ by plan and change each year; check what you pay on GOV.UK.
Other words you'll see
- YTD (year to date): totals since the tax year started on 6 April.
- P45: what you get when you leave a job. Give it to your next employer.
- P60: your yearly summary of pay and tax, given after the tax year ends.
- Tax period: the week or month number in the tax year.
If something looks wrong
Ask your employer or payroll team first, with the payslip in front of you. For tax code questions, check your HMRC personal tax account. If you're paid less than the legal minimum, see National Minimum Wage rates.
Sources
Official GOV.UK guidance, checked October 2026. Figures change each tax year. GOV.UK and HMRC are the authority; this guide is general information, not tax advice.
For workers
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