Most payslip errors are small and easy to spot once you know what each line should be: a wrong tax code, missed overtime, a pension deduction on the wrong earnings. This checklist takes a 2026/27 payslip from the top, with the figures GOV.UK publishes for each step. It works for employees checking their own pay and for employers checking a payslip before it goes out.
What must a UK payslip show?
GOV.UK says a payslip must show your earnings before and after deductions, the amount of any deductions that change each time you're paid, such as tax and National Insurance, and the hours you worked if your pay varies with time worked. Fixed deductions must be explained on the payslip or in a separate statement.
Payslips must be given on or before payday, on paper or electronically. If a line you need is missing, ask your employer first; the checks below rely on it.
Step 1: check hours, rate and gross pay
Multiply hours by your hourly rate, add overtime, bonus and any holiday or sick pay shown, and compare the total with gross pay. If you're paid by the hour, check the rate against the National Minimum Wage rates that apply from 1 April 2026.
| Age or status | Hourly rate |
|---|---|
| 21 and over (National Living Wage) | £12.71 |
| 18 to 20 | £10.85 |
| Under 18 | £8.00 |
| Apprentice under 19, or in the first year | £8.00 |
Deductions you've agreed to can't usually take your pay below the minimum wage, GOV.UK says, although tax, National Insurance and some loan repayments can.
Step 2: check your tax code and income tax
Your tax code should match the one HMRC holds for you. GOV.UK's guidance on checking the tax on your payslip says to find your code in HMRC's check your Income Tax service or the HMRC app and compare it with the payslip; if they differ, speak to your employer.
Then enter your gross pay and tax code into HMRC's estimate your tax for the current year tool. If the result matches the tax on your payslip, the tax is likely to be right. As a rough guide, the 2026/27 Personal Allowance is £12,570 a year (£1,048 a month) on code 1257L, and in England, Wales and Northern Ireland the next £37,700 of taxable income is taxed at 20%.
Example, monthly pay of £2,500 on 1257L in England: about £1,452 is taxable, so income tax is roughly £290. Payroll tax tables round slightly differently, so expect a few pence difference, not pounds.
Step 3: check National Insurance
For most employees (category A) in 2026/27, National Insurance is 8% of pay between £1,048 and £4,189 a month, and 2% above £4,189. Pay up to £1,048 a month attracts no employee NI.
On £2,500 a month that is 8% of £1,452, or £116.16. Category letter B (reduced rate) is 1.85% in the main band, and category C (over State Pension age) pays none. Directors' NI is worked out on annual earnings, so a director's monthly figure can look different.
Step 4: check student loan, pension and other deductions
| Plan | Monthly threshold | Rate on pay above it |
|---|---|---|
| Plan 1 | £2,241.66 | 9% |
| Plan 2 | £2,448.75 | 9% |
| Plan 4 | £2,816.25 | 9% |
| Plan 5 | £2,083.33 | 9% |
| Postgraduate loan | £1,750 | 6% |
- Pension: under automatic enrolment GOV.UK gives a minimum of 8% in total, at least 3% from the employer, usually worked out on qualifying earnings between £6,240 and £50,270 a year. Your scheme's rules can set higher amounts or use different pay.
- Other deductions: must be required by law, allowed by your contract or agreed by you in writing beforehand, such as a court order or the repayment of an earlier overpayment.
- Retail jobs: GOV.UK says an employer in retail can't take more than 10% of gross pay in a pay period to cover cash or stock shortfalls.
Step 5: check net pay and year-to-date totals
Gross pay minus every deduction should equal net pay, to the penny, and net pay should match what reached your bank. Year-to-date figures for pay, tax and NI should rise by exactly this payslip's amounts; a jump or a drop usually means a correction, which your employer should explain.
To check the overall take-home figure for your salary in one step, use a take-home pay calculator for 2026/27 and compare it with your payslip.
What should you do if your payslip is wrong?
- Speak to your employer or payroll contact first, with the payslip and your working.
- If the tax code is wrong, update it with HMRC through the check your Income Tax service or the HMRC app.
- If pay is still wrong, get advice from Acas, Citizens Advice or your trade union.
- If you're still underpaid, GOV.UK says you have the right to go to an Employment Tribunal to get your money.
Employers who find their own error should correct it in the next pay run and send a corrected FPS to HMRC as soon as possible.
Where PayDocs fits
PayDocs is for employers. It makes clear payslips from your payroll figures, with every line above labelled and year-to-date totals carried forward, so your staff can run these checks easily. PayDocs works out PAYE income tax, National Insurance and supported deductions for 2026/27 pay dates. Previewing is free; a PDF is £3.99 per payslip once checkout opens.
This is general information about the rules for employers in the UK, not tax or legal advice.
Questions
What must a UK payslip show?
Earnings before and after deductions, the deductions that change each payday such as tax and National Insurance, fixed deductions or a statement explaining them, and hours worked if pay varies with time.
How do I check the tax on my payslip?
Compare the tax code with the one in HMRC's check your Income Tax service or app, then enter gross pay and code into HMRC's estimate tool. If the result matches the payslip, the tax is likely right.
How much National Insurance should I pay in 2026/27?
Most employees pay 8% on pay between £1,048 and £4,189 a month and 2% above that. On £2,500 a month that is £116.16. Nothing is due on pay up to £1,048 a month.
What should you do if your payslip is wrong?
Raise it with your employer first. Fix a wrong tax code with HMRC. If the problem continues, get advice from Acas or Citizens Advice; GOV.UK says you can go to an Employment Tribunal to recover unpaid wages.
Sources
- GOV.UK: Payslips
- GOV.UK: Check if the tax on your payslip is correct
- GOV.UK: Understanding your pay, deductions from your pay
- GOV.UK: Rates and thresholds for employers 2026 to 2027
- GOV.UK: Workplace pensions, what you, your employer and the government pay
- GOV.UK: Running payroll, reporting to HMRC (FPS)
Sources checked 8 October 2026. This article explains how pay documents work; it is not tax or legal advice.
