Aberdeen is a mid-sized urban economy of around 200k residents in North-East Scotland. Median full-time gross pay for the area sits near £39,800 per year (ONS ASHE 2024), and most local employees see their PAYE deducted before they ever check the breakdown. This page focuses specifically on what tax code 1257L X should look like on a Aberdeen payslip. Because 1257L X is an emergency or non-cumulative code, the impact on a single payslip can be sharper than the annual figures suggest. Scottish residents are normally on an S-prefixed code; if your Aberdeen payslip shows 1257L X without the S, double-check with HMRC that your address is up to date.
What does 1257L X mean for Aberdeen workers?
On a Aberdeen payslip, 1257L X usually means HMRC has not yet matched your current employment to your full year-to-date earnings. Aberdeen payroll teams running Scottish residents on an English-prefixed version of this code is one of the most common payslip errors we see locally.
The X marker denotes either week-1 or month-1 basis depending on pay frequency. PAYE is calculated for the current period only, ignoring year-to-date earnings. Common immediately after starting work or after a long break.