Zero-hours contracts, also called casual contracts, suit work that comes and goes: on-call cover, events, hospitality, interpreting. The employer doesn't have to offer work and the worker doesn't have to accept it. That flexibility doesn't change the payroll rules. This post covers what each payslip has to show, how tax and National Insurance behave when hours swing from week to week, and the rights that catch employers out: minimum wage, sick pay and pension enrolment.
What a zero hours payslip must show
Employees and workers are both entitled to a payslip, given on or before payday. GOV.UK lists what it must contain:
- earnings before and after any deductions (gross and net pay)
- deductions that change each period, such as Income Tax and National Insurance
- fixed deductions, either itemised or covered by a separate written statement given before the first payslip and updated every year
- the hours worked, where pay varies with time worked, which on a zero-hours contract is almost always
Showing the hours and hourly rate on every payslip also gives both sides a record for checking minimum wage and for working out holiday.
Two weeks of zero hours pay, worked through
A worker aged 23 is paid weekly at the National Living Wage of £12.71 an hour, on tax code 1257L and National Insurance category A. These are the first two weeks of the 2026/27 tax year.
| Week 1 | Week 2 | |
|---|---|---|
| Hours × rate | 22 × £12.71 | 9 × £12.71 |
| Gross pay | £279.62 | £114.39 |
| Income Tax (PAYE) | £7.40 | −£7.40 (refund) |
| National Insurance | £3.01 | £0.00 |
| Net pay | £269.21 | £121.79 |
Income Tax is cumulative on a normal code: each week's free pay adds up across the tax year. In week 1 pay was above one week's share of the £12,570 allowance, so £7.40 was taxed. In week 2 the total pay so far, £394.01, is below two weeks' allowance, so the £7.40 comes back as a refund. Over a year, a worker whose total pay stays under £12,570 should pay no Income Tax at all.
National Insurance is different. It is worked out on each pay period alone, with no carry-over: 8% on earnings above £242 a week. Week 1 was £37.62 over, so £3.01 was due; week 2 was under, so nothing was due and nothing came back.
Minimum wage on variable hours
Zero-hours workers are entitled to the National Minimum Wage in the same way as other workers. From 1 April 2026 that is £12.71 an hour at 21 and over, £10.85 at 18 to 20, and £8.00 for under-18s and apprentices. It is checked over each pay reference period, so pay for all the hours worked in that period, divided by those hours, must reach the rate.
Holiday pay
Zero-hours workers are entitled to statutory annual leave like regular workers. Because the hours are irregular, the way leave builds up and is paid differs from a fixed-hours job, and many employers show it on the payslip as a separate holiday pay line. The method, including rolled-up holiday pay, is covered in our post on holiday pay for zero-hours workers.
Statutory Sick Pay from the first day
Since 6 April 2026 the Employment Rights Act 2025 has removed the lower earnings limit and the waiting days from SSP. A zero-hours worker who is paid little can now qualify. GOV.UK's conditions are that the employee has an employment contract, has done some work under it, has been sick for at least one full working day, and gives notice and proof of illness when asked.
The rate is £123.25 a week or 80% of average weekly earnings, whichever is lower. For someone averaging £150 a week, that's £120 a week. SSP goes through payroll like wages and should appear on the payslip as its own line.
Pension enrolment when hours vary
Automatic enrolment is assessed on the pay in each pay period, not on the contract. The 2026/27 weekly earnings trigger is £192. In week 1 of the example the worker earned £279.62, so if they are aged 22 or over and not already in a scheme, they become eligible that week and must be enrolled, even if the following week is quieter.
Exclusivity and the changes due in 2027
An employer can't stop a zero-hours worker from taking work elsewhere: the law lets the worker ignore a clause that bans it. The government's Employment Rights Act timeline, updated on 25 September 2026, lists a right to guaranteed hours and a right to reasonable notice of shifts with payment for short-notice changes among the measures for 2027, with exact dates to follow consultation. Until those take effect, the payslip rules above are unchanged.
If you employ zero-hours staff and want a clear weekly payslip with the hours and rate on it, the payslip generator builds one from your payroll figures. PayDocs works out PAYE income tax, National Insurance and supported deductions for 2026/27 pay dates.
This is general information about UK rules for the 2026/27 tax year, as published on GOV.UK on 13 October 2026. It is not tax, pensions or legal advice.
Questions
Do zero hours workers get payslips?
Yes. Workers and employees are both entitled to a payslip on or before payday, and on a zero-hours contract it must show the hours worked because pay varies with them.
Why did I get a tax refund in a quiet week?
Income Tax on a normal tax code is cumulative. If your total pay so far in the tax year falls below your allowance to date, tax taken in busier weeks is refunded through your pay.
Can zero hours workers get sick pay?
Yes. Since 6 April 2026 SSP has no minimum earnings and no waiting days. It's £123.25 a week or 80% of average weekly earnings, if lower.
Do zero hours workers have to be put in a pension?
Yes, in any pay period where a worker aged 22 to State Pension age earns more than the trigger: £192 a week or £833 a month in 2026/27.
Sources
- GOV.UK: Contract types and employer responsibilities, zero-hour contracts
- GOV.UK: Payslips
- GOV.UK: National Minimum Wage and National Living Wage rates
- HMRC: Rates and thresholds for employers 2026 to 2027
- GOV.UK: Statutory Sick Pay, employer guide, eligibility
- GOV.UK: Statutory Sick Pay, employer guide
- The Pensions Regulator: Earnings thresholds (2026 to 2027)
- Department for Business and Trade: Plan to Make Work Pay and Employment Rights Act timeline (updated 25 September 2026)
- GOV.UK: Tax codes (updating your code, emergency codes, refunds through pay)
Sources checked 5 November 2026. This article explains how pay documents work; it is not tax or legal advice.
