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United Kingdom - Sample Payslip
S
Written by Steve Gardiner
Updated over a week ago



1. Employer details


2. Worker personal information


3. Worker tax information

Original detail

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Other notes

Tax Code

A UK tax code is a combination of letters and numbers that represents the amount of tax-free income you're entitled to in a tax year. For instance, the code "1257L" for the 2023-24 tax year means you have a Personal Allowance of £12,570 before paying tax on the remaining income.

  1. K Tax Code: Used for untaxed income.

  2. S Tax Code: Specifically for Scottish Income Tax.

  3. T and 0T Tax Codes: Apply to incomes over £100,000.

  4. M and N Tax Codes: Related to the Marriage Allowance.

  5. BR, D0, and D1 Tax Codes: Used for second jobs and pensions.

  6. NT Code: Indicates no tax liability.

  7. W1 and M1: Emergency tax codes (non-cumulative)

National Insurance No.

A UK National Insurance Number (NINO) follows a specific format:

  • It consists of 2 letters, 6 digits, and 1 final letter.

  • Example: QQ 12 34 56 A

N.I Category

The letter denotes how much National Insurance is paid by the worker. This is typically 'A' for standard contributions but can also be a range of other letters such as 'C' which denotes that the worker is past pension age.

Tax Period

The UK tax year commences in April, which in this instance is tax period 1 for a monthly payroll. In March of the following year, the tax period would therefore be 12.


4. Year to date information

Taxable pay, income tax, employer NIC and employer pension contributions are detailed here for the tax year to date.


5. Pay table breakdown


6. Deductions breakdown

WPR Pension - Workplace pension. A legal requirement that ensures all employers provide a workplace pension scheme for eligible workers. Here are the key criteria:

  1. Worker must be aged between 22 and State Pension age.

  2. Worker annual earnings should be at least £10,000.

  3. Worker must usually work in the UK.

  4. Worker has the right to opt out of the scheme.


7. Net pay due to the worker

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