Worker guides · For Salaried and locum doctors in the UK · Last reviewed 2026-05-08

Doctor payslip guide - salaried versus locum work

Doctors face one of the most variable payslip situations in the UK because many work both salaried roles and locum shifts simultaneously. Each engagement has its own tax-code situation.

PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.

Salaried doctor pay scales

Junior doctors follow the 2016 contract pay scales: F1, F2, ST1 to ST8, and consultant. Each level has nodal pay points. Plus on-call and weekend pay supplements based on banding.

Banding (the 2016 contract)

Banding pays a percentage uplift on basic pay based on rota intensity, weekend frequency, and night frequency. The banding letter on your payslip should match your rota.

Locum work and tax codes

If you do locum work in addition to a salaried post, the locum employer normally applies BR (basic rate) since 1257L is already used at your salaried post. This is correct. If your salaried post is part-time and you have unused allowance, ask HMRC to split the allowance between the two engagements.

NHS Pension implications

Salaried NHS pension contributions are tiered. Locum NHS work may also be pensionable through the NHS Pension scheme. Check whether the locum agency or trust is enrolling you and at what tier.

FAQs

Why does my locum payslip show BR tax code?

BR is correct when your personal allowance is being used at your main salaried post. Every pound from the locum is taxed at 20% basic rate (or higher if your total annualised income takes you into the higher-rate band).