Sheffield is a large urban workforce of around 580k residents in South Yorkshire. Median full-time gross pay for the area sits near £30,600 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 0T W1 should look like on a Sheffield payslip. Because 0T W1 is an emergency or non-cumulative code, the impact on a single payslip can be sharper than the annual figures suggest. England uses the rest-of-UK PAYE bands, so the standard 20% / 40% / 45% rates apply alongside 0T W1.
What does 0T W1 mean for Sheffield workers?
On a Sheffield payslip, 0T W1 usually means HMRC has not yet matched your current employment to your full year-to-date earnings. For most Sheffield employees, 0T W1 should appear in the same place on every payslip, with the deductions tracking smoothly month to month.
0T on a week-1 non-cumulative basis. Tax is calculated on the period in isolation with no personal allowance and no carry-forward of unused allowance from earlier in the year.