What a British Army Lieutenant payslip looks like
A typical UK british army lieutenant payslip is paid monthly and shows a basic pay line at the top. Lieutenant is the standard platoon command rank; gateway to Captain after specialist training. The line items below depend on grade, shift pattern and contractual additions, but the structure usually mirrors HMRC's recommended payslip layout: a payments block, a deductions block, a year-to-date column, and a net pay summary.
Common employers in this occupation include British Army, Royal Marines. Each employer runs payroll slightly differently, but the underlying PAYE computation against tax code 1257L and Class 1 National Insurance is identical across the UK (excluding Scotland for income tax). The biggest variability between two british army lieutenant payslips at the same gross will be in the additions block: Lieutenant is OF-1, on the same published £35,925 to £47,351 scale as Second Lieutenant. The gap from the top of OF1 to Captain at £54,716 is £7,365, the largest promotion step on the officer spine.
Year-to-date columns are critical to verify on this role because the additions and salary sacrifice items change month to month. If your YTD gross divided by months elapsed in the tax year does not match your expected annual run-rate, that is the single best signal that something is mis-coded.
Lieutenant (OF-1): £35,925 to £47,351 from 1 April 2026
Appendix 1 publishes one OF1 scale covering both Lieutenant and Second Lieutenant and does not split it by rank. The top of OF1 is £7,365 below the bottom of OF2, the largest promotion gap on the officer spine.
- From £35,925 to £47,351 is £11,426 of gross progression and £8,227 after deductions, which is £686 a month, or 72p in the pound.
- The top of the grade, £47,351, is £2,919 short of £50,270, so every step is taxed at 20% and the higher rate never applies on basic pay alone.
- Captain (OF2-01) starts at £54,716, £7,365 above the top of this grade and about £390 a month more in the hand.
AFPRB 55th Report 2026, Appendix 1. Trade Supplement 1 and inclusive of the 14.5% X-factor, which is how the AFPRB publishes them, so they will not match a JPA basic-pay line on their own. Net figures are estimates on 1257L with rUK bands and no student loan, no pension line because Armed Forces Pension Scheme 2015 is non-contributory. Full scale, allowances and Armed Forces Pension Scheme 2015 tiers.
Common deductions for a British Army Lieutenant
- PAYE income tax.Calculated against tax code 1257L. Cumulative coding means refunds can appear if you start mid-year.
- National Insurance (Class 1).8% between £12,570 and £50,270 of annual earnings, then 2% above. Period-by-period method is standard.
- Pension.Auto-enrolment minimum 5% employee on qualifying earnings (£6,240 - £50,270), unless your employer runs a more generous scheme such as the NHS, Teachers Pension or Civil Service alpha.
- Salary sacrifice patterns.Common in this occupation: cycle-to-work, electric-car salary sacrifice, additional pension contributions, and where applicable workplace nursery vouchers (still tax-efficient via pre-existing schemes).
- Union or professional body.Tax-deductible for HMRC-listed bodies. British Army Lieutenants commonly hold subscriptions covered by section 344 ITEPA 2003 (List 3).
British Army Lieutenant payslip FAQ
How much does a British Army Lieutenant earn in 2026/27?
Lieutenant (OF-1) is published at £35,925 to £47,351, effective 1 April 2026, in AFPRB 55th Report 2026, Appendix 1. Trade Supplement 1 and inclusive of the 14.5% X-factor, which is how the AFPRB publishes them, so they will not match a JPA basic-pay line on their own.
What is the take-home pay for a British Army Lieutenant?
At the top of the grade, £47,351, income tax and National Insurance come to about £9,739 a year, leaving roughly £3,134 a month. At the bottom of the grade, £35,925, it is roughly £2,449 a month. Estimated on tax code 1257L with England, Wales and Northern Ireland bands and no student loan.
What is unusual about a British Army Lieutenant payslip?
Lieutenant is OF-1, on the same published £35,925 to £47,351 scale as Second Lieutenant. The gap from the top of OF1 to Captain at £54,716 is £7,365, the largest promotion step on the officer spine.
Which tax code should a British Army Lieutenant typically be on?
Most people in this role on standard PAYE will see 1257L. Check the prefix and suffix carefully: a K-prefix means deductions exceed your allowance (often after a bonus or P11D benefit), 0T means you have no allowance left at this employer, and BR means basic rate on the whole job (common in second jobs).
Related roles
Pay figures: AFPRB 55th Report 2026, Appendix 1, the determination in force from 1 April 2026. Tax, National Insurance and pension figures are estimates from this site's 2026/27 engine.