What Should Be on a Payslip? A Simple Guide for UK Employees
UK law is clear on what your employer must include on your payslip — and what’s optional. Here’s exactly what should be on every payslip you receive, updated for 2026.
What the law requires
Under the Employment Rights Act 1996 (as amended in 2019), every employee and worker is entitled to an itemised payslip on or before each pay date. It must show at minimum:
- Gross pay — total earnings before deductions
- Net pay — the amount you actually receive
- Variable deductions individually listed — income tax, National Insurance, student loan (each shown separately)
- Fixed deductions — can be shown as a total if a standing statement of fixed deductions has been provided
- Number of hours worked — if pay varies by hours (e.g. hourly paid or overtime)
An employer who fails to provide a payslip, or provides an incomplete one, can be taken to an employment tribunal.
What must be shown individually
| Item | Required? |
|---|---|
| Gross pay | Yes |
| Net pay | Yes |
| Income tax (PAYE) — itemised | Yes |
| National Insurance — itemised | Yes |
| Student loan — itemised (if applicable) | Yes |
| Hours worked (if variable pay) | Yes |
| Tax code | Recommended but not strictly required |
| National Insurance number | Recommended but not strictly required |
| Employer PAYE reference | Recommended but not strictly required |
| Year-to-date (YTD) figures | Optional but standard practice |
| Pension contributions | Optional but standard practice |
What to do if your payslip is incomplete
If your payslip is missing required information — particularly gross pay, net pay, or itemised deductions — contact your payroll department in writing and ask for a corrected payslip. If your employer fails to provide one, you can raise a formal grievance or make a claim to an employment tribunal.
Use the free OS Payroll salary calculator to check whether your deductions look correct.
Frequently asked questions
Does my employer have to give me a payslip?
Yes — all employees and workers are legally entitled to an itemised payslip. This right was extended to workers (not just employees) in April 2019.
Can my employer email my payslip?
Yes — digital payslips are legally valid as long as they contain all required information. Most employers now issue payslips digitally via payroll portals or by email.
What if my payslip doesn’t show my tax code?
Tax codes are recommended but not strictly required by law. However, your employer must make your tax code available to you on request. Check your HMRC Personal Tax Account at gov.uk for your current code.
My payslip just shows a total deduction — is that legal?
For variable deductions (tax, NI), no — these must be individually itemised. For fixed deductions that stay the same each month, a combined total is permitted if your employer has previously provided a written breakdown.
This post is for general information only and does not constitute financial or tax advice.