Clear CalculatorsWhat a payslip should show
Employees and workers should receive a payslip on or before payday. It should show gross pay, deductions, net pay and, where pay varies by time worked, the number of hours worked. Fixed deductions can be explained in a separate written statement.
This is a useful first check because a missing or unexplained deduction makes the rest of the page harder to understand. Read GOV.UK's payslip guidance.
Check it in this order
- Gross pay: compare salary, contracted hours, hourly rate, overtime, bonus, commission, holiday pay and sick pay with what you expected.
- Tax code and period: check that the tax code and weekly or monthly pay period look right.
- Income Tax and NI: these can change when pay changes, especially after overtime or a bonus.
- Pension and student loan: make sure the scheme method and loan plan match your records.
- Other deductions: look for loans, attachment orders, benefit payments, union subscriptions or other agreed items.
- Net pay: compare the final amount with the bank payment, allowing for timing.
Why tax and NI can move around
Income Tax is affected by earnings, tax code and what has already happened in the tax year. National Insurance is normally calculated per payroll period. That means an overtime or bonus month can increase deductions even when the annual salary has not changed.
For 2026/27, GOV.UK lists the main employee Class 1 NI rates for most employees as 8% within the main band and 2% above it. Rates and thresholds can change, so use current official guidance for a decision. Check current National Insurance rates.
Pension and student-loan lines need their own checks
A pension deduction may use net pay, relief at source or salary sacrifice, so the visible deduction is not always the full amount entering the pension. Student loan repayments can also differ from a simple annual estimate because payroll uses the pay-period threshold and takes account of bonuses or overtime.
Use the payslip checker for a broad comparison, then use the pension and student-loan tools for a closer look at those individual lines.
When to ask payroll
- Your gross pay or hours do not match your contract or timesheet.
- A tax code, pension method or student loan plan looks unfamiliar.
- A new deduction appears without an explanation.
- Your bank payment does not match the net pay shown.
- You have changed jobs, received a P45, started or stopped a benefit, or had a large bonus.
Keep the payslip, contract, timesheet and any payroll messages together. Clear records make a question much easier for payroll to investigate.