First Payslip in a New Job: Pay Dates, P45 and Tax Checks

Confirm your start date, normal payday and the dates covered by the payment. A payroll cut-off is the deadline for information to enter that run: some overtime, commission or a late change may appear in the next run. Ask payroll to identify it, rather than assuming missing earnings have disappeared.

Compare the agreed salary or hourly rate with the actual earnings calculation. For a part month, ask which contractual method and days were used. Dividing an annual salary by 12 estimates a full ordinary month; it does not establish the correct first payment. The pro-rata tool can illustrate an agreed method, but the employer’s contract and calculation still matter.

A P45 carries pay and tax information from a job you have left. Give it to your new employer securely. If you do not have one, use HMRC’s starter checklist when needed and ask for payroll’s deadline. Your employer may need the checklist even if you supplied a P45, for example for loan information.

Answer from your actual circumstances since 6 April, including another job or pension and the correct student/postgraduate loan details. Do not choose a statement simply because it produces a preferred tax code. Payroll uses the information to set up the first payment and tell HMRC about the job.

Already paid? HMRC says not to use the starter checklist after first pay. Use its Income Tax service to check your code and correct employment details. Ask payroll separately whether it received and used the information you supplied. Keep copies of the records and dates.

Copy the entire code, including any S or C prefix and W1, M1, X or NONCUM marker. Compare it with HMRC’s current record. The marker affects how earlier pay and tax are treated: a non-cumulative calculation considers the current period separately. See cumulative and non-cumulative PAYE.

If the employer used a different code from the relevant HMRC instruction, ask payroll to explain. If HMRC’s employment information or code is wrong, follow the tax-code checking steps. An emergency marker can arise during a job change; it does not by itself establish too much tax. A corrected cumulative record can change a later payment, but a next-payday refund is not guaranteed.

Check whether you have joined a pension, the contribution rate, the earnings it applies to and the relief method. A percentage of qualifying earnings is different from the same percentage of full salary. Compare scheme information with the workplace pension guide before judging the deduction.

For loans, confirm your repayment plan and whether you also have a postgraduate loan. A repayment-plan choice and a postgraduate flag are separate facts. Use the student-loan payslip checks if the first deduction is unexpected. Do not treat the employer pension contribution as a deduction from your bank payment.

Suppose the first payslip lists £2,500 gross earnings, £311 PAYE, £116 employee National Insurance and £100 employee pension, with no other entries. The cash arithmetic is £2,500 − £311 − £116 − £100 = £1,973.

This invented example checks subtraction only. It is not an HMRC reference calculation: the dates, code, year-to-date figures and pension method would be needed to assess the deductions. If the bank payment differs, check reimbursements, other deductions or separate payments first.

A useful question is: “Please confirm the dates and earnings included in my first pay, the tax code and basis used, and whether my P45/starter information arrived before the cut-off.” Download the editable payroll template, or create a question from the checker result.