Payslip and pay scale guides
130 plain-English guides to UK pay scales, payroll and tax, grouped by topic. If you want your own figures checked, check your payslip.
Forces pay
Pay scales for the RAF, Army and Royal Navy, the X-factor, the tax reliefs available to service personnel, and the Armed Forces Pension Scheme. Armed forces pay is set each year after the Armed Forces Pay Review Body (AFPRB) reports.
See also:Armed forces pay, pensions and payslips
RAF Pay Scales 2026/27: Full Rates Tables by Rank
Full RAF pay scale tables for 2026/27: Other Ranks and Officer rates, the 14.5% X-factor and the Aircrew Pay Spines, with AFPRB sources.
Army Pay Scales 2026/27: Full Rates by Rank + LSA Levels
British Army pay for 2026/27 - Private to WO1, 2Lt to Colonel, the 14.5% X-factor, trade supplements and Longer Separation Allowance levels, with AFPRB sources.
Royal Navy Pay Scales 2026/27: Full Rates by Rank and Branch
Royal Navy pay for 2026/27 - Able Rating to WO1, Midshipman to Captain RN, the 14.5% X-factor, submarine pay, sea allowances and the AFPS 15 pension scheme.
Armed Forces Tax Reliefs 2026/27: LSA, Op Allowance, GYH
UK Armed Forces tax reliefs for 2026/27 - Operational Allowance, the sixteen LSA levels and their rates, GYH Travel and the Continuity of Education Allowance.
X-Factor Pay Deep Dive 2026/27
A complete walkthrough of the Armed Forces X-factor - what it covers, why it exists, how it interacts with tax and pension, who is exempt.
Armed Forces Pension AFPS 15 UK 2026/27: Tiers, EDP
UK Armed Forces Pension Scheme 2015 (AFPS 15) - non-contributory CARE accrual 1/47, normal pension age 60, EDP at the 20/40 point and the McCloud remedy.
The other 2 forces pay guides
Public-sector pay
Pay scales for NHS staff on Agenda for Change, resident doctors and consultants, teachers in England, police officers and university staff on the higher-education pay spine, and the allowances that appear on those payslips.
See also:Payslip checks by jobPayslip guides by worker type
Higher Education Pay Spine 2026/27: JNCHES, Single Spine
How the UK higher education pay spine works in 2026/27 - the grade-to-spine-point map, annual increments, London weighting, and the disputed 1.8% UCEA offer.
Teacher Pay and Take-Home 2026/27: M1 to Leadership
Teacher M1 rises to £34,069 from 1 September 2026, about £2,169 a month after deductions. The statutory pay document is not out yet, so payslips may lag.
Resident (Junior) Doctor Pay 2026/27: All 10 Nodal Points
Resident doctor pay for 2026/27 - all ten nodal points, additional rostered hours, weekend allowance, on-call supplement and flexible pay premia explained.
Police Pay Scales 2026/27: Take-Home by Rank and Point
A constable starts on £31,164 and banks about £1,896 a month. No constable or sergeant point pays 40% tax on basic pay - the pension comes off first.
NHS Consultant Pay 2026/27: PAs, CEAs
How NHS Consultant pay is built - 10 PA basic, additional PAs, on-call supplement, Clinical Excellence Awards, private practice and the £100k Personal.
NHS Pay Bands 2026/27: Salary and Take-Home by Band
Every NHS pay band and step for 2026/27 after pension, tax and NI: Band 5 entry is £32,073 and about £2,040 a month, the top of Band 6 about £2,866.
The other 2 public-sector pay guides
Employer & payroll
How payroll is run and reported: benefits in kind and the P11D, company car tax, National Insurance category letters, the employer PAYE reference, attachment of earnings orders, salary sacrifice and gender pay gap reporting.
See also:PayslipIQ for employers and payroll teams
What Is a P11D? Benefits in Kind and Your Tax Code
What a P11D is, which benefits in kind appear on it, how it changes your tax code, when it triggers a K-code, the two HMRC deadlines, and what to check.
NI Categories: Full A to Z Letter Table for 2026/27
Understand the NI category letters on your UK payslip. Learn what categories A, B, C, H, M, and others mean for your National Insurance contributions.
Attachment of Earnings Order: How Much Can Be Taken (AEO)
UK Attachment of Earnings Orders (AEO) explained - court fines, council tax, child maintenance (DEO), CCJ deductions, employer obligations, how to challenge.
Employer PAYE Reference: Where to Find It on Your Payslip
Your employer PAYE reference explained - the 120/AB12345 format, where it sits on a payslip, P60 and P45, when HMRC needs it, and every other payslip reference.
Company Car Tax UK 2026/27: BIK Rates, EV Advantage
UK company car tax explained for 2026/27 - BIK percentages by CO2 emissions, EV 4% rate, list price interaction, employee vs employer cost.
Director NI UK 2026/27: Annual Basis, Salary Strategy
UK company director NI explained - annual basis vs alternative, optimal salary £12,570 strategy, dividend interaction, Class 1A on benefits.
The other 8 employer & payroll guides
- P11D BIK Valuation Rules UK 2026/27: Cars, Medical, Loans
- Salary Sacrifice Cap Rules UK 2026/27: What's Allowed
- Salary Sacrifice UK 2026/27: Pension, EV, Cycle
- Tax-Free Childcare vs Childcare Vouchers UK 2026
- Expense Reimbursements vs Taxable Benefits
- National Insurance Explained: Rates, Thresholds
- Salary Sacrifice and UK Mortgage Applications 2026: Pause
- UK Gender Pay Gap Reporting 2026: Rules, Calculation
Pensions
Workplace and public-service pension schemes, including USS, the NHS, Teachers’, Local Government, Civil Service alpha, police and firefighter schemes, plus the McCloud remedy, the annual allowance, AVCs and how contributions show on a payslip. Armed forces pensions are listed under Forces pay.
USS Pension Explained 2026/27: 6.1% Rate, DB Threshold
How the Universities Superannuation Scheme works in 2026/27 - the 6.1% employee and 14.5% employer rates, the DB salary threshold and the DC Investment Builder.
Pension Contributions on Your Payslip: UK Guide 2026/27
How DC and DB pension contributions appear on a UK payslip - salary sacrifice vs net pay vs relief at source, employer matching, AVCs and the LTA change.
Civil Service Alpha Pension UK 2026/27: Tiers, AA, McCloud
UK Civil Service Alpha Pension 2026/27 - tiered contributions 4.6% to 8.05%, CARE accrual 2.32%, McCloud remedy, partial retirement, opt-out maths.
McCloud Remedy Deep-Dive 2026/27: The Choice Window, RSS
On 1 October 2023 your remedy-period service was rolled back into the legacy scheme, so the reformed figure is the one you choose instead. Two worked examples.
AVC Additional Voluntary Contributions UK 2026/27
UK Additional Voluntary Contributions (AVC) explained 2026/27 - Shared Cost AVC, tax relief, retirement strategy, when AVC beats SIPP, employer-arranged AVC.
Teachers Pension Scheme UK 2026/27: Tiers, CARE
UK Teachers Pension Scheme 2026/27 - tiered contributions 7.4% to 12%, 2015 CARE accrual, McCloud remedy, phased and flexible retirement options.
The other 8 pensions guides
- Firefighters Pension Scheme 2015 UK 2026/27: Tiers, CARE
- Local Government Pension Scheme LGPS UK 2026/27: Tiers
- NHS Pension Scheme Explained UK 2026/27: Tiers
- Pension Annual Allowance £60,000 UK 2026/27: Taper
- Police Pension Scheme 2015 UK 2026/27: CARE, Tiers
- State Pension Voluntary Top-Ups UK: Class 3 NI Worth £7,000+
- Workplace Pension and Auto-Enrolment: Your Payslip Guide
- Pension Auto-Enrolment: Rates & Tax Relief
Tax codes, refunds & HMRC letters
What your tax code means (1257L, BR, 0T, K, emergency codes and the Scottish and Welsh prefixes), the letters HMRC sends such as the P800 and P2, how long refunds take, and the reliefs you can claim.
See also:Tax code checkerEvery UK tax code
P800 Refund: What the HMRC Letter Means and When You're Paid
What an HMRC P800 tax calculation letter means, when it arrives, how to claim a refund in 5 working days, and what happens if you owe under or over £3,000.
How Long Does an HMRC Tax Refund Take? 2026/27 Timings
A P800 bank transfer claimed online lands in 5 working days, an automatic cheque in 14 days, a requested one in up to 6 weeks. Other claims have no fixed time.
Tax Code K Explained UK 2026/27
UK K tax code (K475, K325 etc) explained - negative allowance, BIK trigger, prior-year underpayment recovery, 50% cap, how to challenge.
Tax Refund Timeline UK: How Long Each Refund Route Takes
How long each UK tax refund route takes - the three P800 timings HMRC publishes, why P87 and Self Assessment have none, and where to find the current wait.
HMRC R40 Form 2026/27: Reclaim Tax on Savings Interest
UK HMRC R40 form explained - reclaim overpaid tax on bank interest, dividends, gilts. Eligibility, deadlines, online + paper filing, what to expect.
UK Tax Codes Explained: 1257L, BR, 0T, K
A plain-English guide to every common UK tax code for 2026/27 - what 1257L, BR, 0T, D0, D1, K, M1/W1, S, C, T, NT and X mean, and what to check.
The other 34 tax codes & hmrc letters guides
- BR vs 0T Tax Code: Which Should You Be On? UK 2026/27
- Emergency Tax Code: What W1, M1 and X Do to Your Payslip
- Tax Code 0T and 0T M1: What It Costs and How to Fix It
- HMRC Personal Tax Account Walkthrough UK 2026: Sign-Up & Use
- Marriage Allowance Claim UK: Step-by-Step £252/Year Refund
- P85 Form: Tax When Leaving the UK 2026 - Refunds & Residence
- Tax Code M and N Explained: Marriage Allowance UK 2026/27
- Uniform Tax Rebate UK: the £60 Flat Rate and What It Pays
- Scottish Income Tax Bands 2026/27
- Crypto Income on UK Payslip 2026: Tax, Reporting
- Expat UK Tax 2026/27: Resident, Non-Dom Abolition
- Foreign Income on UK Payslip 2026/27
- High Income Child Benefit Charge 2026/27: Thresholds, Tapers
- HMRC Time to Pay Arrangement UK 2026
- How Bonuses Are Taxed in the UK: Payslip Guide
- How HMRC Uses Your Payroll Data: RTI Explained
- P2 Coding Notice Explained UK 2026/27
- P85 vs Self Assessment When Leaving the UK 2026
- Personal Savings Allowance 2026/27
- Scottish Income Tax on Your Payslip: Rates, Bands
- Tax Refund from Your Payslip: How It Works in the UK
- UK Employee Tax Relief on Expenses: Complete 2026/27 Summary
- Welsh Tax Codes C Prefix Explained UK 2026/27
- Why Is My Tax So High This Month? Common UK Reasons
- Why Your Bonus Was Taxed at 50% and How to Get It Back
- Working From Home Tax Relief: Abolished From April 2026
- Wrong Tax Code? What to Do and How to Get It Fixed
- Scottish Tax Codes S Prefix Explained UK 2026/27
- Mileage Tax Rebate UK: Claim Mileage Allowance Relief
- Emergency Tax Explained: Fixes & Refunds
- PAYE Cumulative vs Non-Cumulative Tax Codes
- Scottish vs Rest-of-UK Income Tax 2026/27
- Welsh Income Tax Explained 2026/27
- Wrong Tax Code Checklist: Causes & Fixes
Self-employed & contractors
Tax and National Insurance for people who are not paid through an ordinary payslip, or not only through one: IR35 and off-payroll working, CIS for construction subcontractors, Class 2 and Class 4 NI, Self Assessment, dividends for company directors and agency work.
IR35 / Off-Payroll Working UK 2026/27: Inside vs Outside
UK IR35 / off-payroll working 2026/27 - inside vs outside IR35, CEST tool, who decides, financial impact for contractors and the new compliance regime.
CIS Subcontractor Reconciliation UK 2026/27
UK CIS subcontractor annual reconciliation - how to recover the 20% (or 30%) deduction via Self Assessment, what records to keep, common refund triggers.
CIS Tax Refund: How UK Subcontractors Claim It Back
How UK CIS subcontractors recover overpaid PAYE tax. Step-by-step Self Assessment, materials offset, expenses, and when an accountant is worth it. 2026/27.
Universal Credit for Self-Employed UK 2026
How Universal Credit treats self-employed UK earners - Minimum Income Floor, monthly profit reporting, allowable expenses, what counts as self-employment.
Agency Worker Payslip Guide: Deductions, Rights, and Checks
Understand your payslip as a UK agency worker. Learn about your deductions, holiday pay, the 12-week rule, and how to check your figures.
Self Assessment Registration UK 2026
How to register for UK Self Assessment for the first time. UTR, Government Gateway, deadlines, what supplements you need, common mistakes.
The other 6 self-employed & contractors guides
Pay rights
What you are entitled to be paid: the National Minimum Wage and apprentice rate, holiday pay, sick pay, family leave pay, redundancy and notice pay, jury service, sleep-in shifts and zero-hours work, and how to recover pay that is missing.
Apprentice Minimum Wage 2026/27: £8.00 and When It Rises
The £8.00 apprentice rate from April 2026, the age-band uplift most employers miss, the 20% off-the-job training rule, NI category H and travel-to-training pay.
Jury Service Pay UK 2026: Loss of Earnings Caps by Trial Day
What you are paid for UK jury service - the daily loss of earnings caps by trial length, your employer's legal duty, Form 5223, tax treatment and overruns.
Holiday Pay Calculation UK: the 52-Week Average Rule, 2026
How UK holiday pay is worked out under the 52-week average rule - which overtime, commission and allowances must be included, with four worked examples.
Sleep-In Shift Pay UK 2026: Allowance Rates and NMW Rules
How UK sleep-in shifts are paid after the Mencap ruling - a flat overnight allowance plus minimum wage for hours actually worked, and how to spot a shortfall.
Minimum Wage 2026/27: £12.71 From April, Every Age Band
UK National Minimum and Living Wage rates from 1 April 2026 - £12.71 at 21+, £10.85 at 18-20, £8.00 under 18 and apprentice - and how to spot underpayment.
Maternity, Paternity and Shared Parental Pay on Your Payslip
How SMP, OMP, SPP, ShPP and KIT day pay appear on a UK payslip in 2026/27. Spot underpayments, understand tax treatment, and check your figures line by line.
The other 12 pay rights guides
- Payslip Checklist Before You Quit
- Redundancy Pay Tax UK 2026/27: The £30,000 Threshold
- Statutory Paternity Pay UK 2026/27: Eligibility, Amount
- Statutory Sick Pay Explained: 2026/27 Rate
- Tronc and Tips Tax UK 2026: Pay After the Tipping Act
- UK Redundancy Notice Pay 2026: Statutory Notice, PILON
- Missing Overtime on Your Payslip? UK Employee Recovery Guide
- Payroll Error Recovery Letter Template (UK, 2026)
- Statutory Adoption Pay UK 2026/27: Eligibility, Rate
- Tax-Efficient Redundancy Planning UK 2026
- Unpaid Wages UK 2026: Step-by-Step Claim Process
- Zero-Hours Contract Rights UK 2026: Pay, Tax
Reading your payslip
Start here to understand a payslip line by line: gross and net pay, PAYE, year-to-date figures, student loan deductions, overtime, and how a payslip relates to your P60 and P45.
See also:Check my payslip
Universal Credit and Wages 2026/27: the 55% Taper Explained
How your payslip changes your Universal Credit - the 55p taper, the £427 and £710 work allowances, the RTI feed, assessment periods and how to dispute.
Is Overtime Taxed More? How Overtime Works on a UK Payslip
Overtime is taxed at your normal rate, not a higher one. How overtime appears on a UK payslip, why it can look over-taxed, and how to check the hours and rate.
How to Read a UK Payslip: Every Line Explained With Example
A line-by-line walkthrough of a UK payslip - gross pay, tax, National Insurance, pension, year-to-date figures and net pay - so you can check yours is correct.
UK Payslip Line by Line: Every Field Explained
Every field on a UK payslip - gross pay, tax code, NI category, pension, student loan, taxable pay, YTD totals - explained with 2026/27 examples.
Plan 2 Student Loan Deduction: How Payroll Works It Out
A Plan 2 deduction is worked out per pay period: gross less £2,448.75 a month, 9% of the excess, rounded down to a whole pound. Nothing carries forward.
YTD on Your Payslip: What It Means and Why It Matters
Understand what YTD means on your UK payslip, how year-to-date figures are calculated, and how to use them to check your tax and NI.
The other 9 reading your payslip guides
- Student Loan Plan 5 Explained: Rules for Post-2023 Grads
- Your First UK Payslip 2026/27: A Guide for 16-21 Year Olds
- 10 UK Payslip Myths Debunked 2026/27
- Gross vs Net Pay: The Difference, With a Worked Example
- PAYE on Your Payslip: What It Means and How It Works
- Payslip vs P60 vs P45: What Each Document Tells You
- Reconcile Your Payslips Against Your P60: UK 2026/27 Guide
- Mortgage Payslip Checklist UK 2026
- UK Student Loan Plans 1, 2, 4, 5 & Postgrad
Ireland
Irish payslips use PAYE, USC and PRSI rather than National Insurance, and tax credits rather than tax codes. The Irish guides are kept in their own library.
See also:PayslipIQ Ireland
UK vs Ireland Payslip Differences: PAYE, NI
A side-by-side comparison of UK and Irish payslips: PAYE against PAYE, National Insurance against PRSI and USC, tax codes against tax credits.
Irish payroll guides
In-depth Irish payroll guides for 2026 covering PAYE, USC, PRSI, pension, tax credits, employment documents, BIK and compliance.
USC Explained Ireland 2026: Bands and Exemptions
How the Universal Social Charge works in Ireland in 2026. The four bands, the €13,000 exemption, and the reduced rate for over-70s and medical-card holders.
PRSI Explained Ireland 2026: Classes and Rates
How Pay Related Social Insurance works in Ireland in 2026. Class A1 at 4.2%, the weekly exemption, the tapered credit, and what your PRSI actually funds.