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IsMyPayRight

Updated for the 2026/27 tax year.

The payslip atlas

A payslip, explained.

All those boxes, codes and deductions. Pick a numbered line on an example payslip to see what it means, how the figures fit together and what to check on your own.

Fictional examples. Real pay rules. Free to explore.

Example 01

NHS nurse payslip

Band 5 entry · England · April 2026 · Basic pay only

Read the full nurse payslip guide

Illustrative NHS ESR-style layout

Fictional employee and employer. Based on published NHS ESR guidance; employer layouts can differ. Use the numbered explanation buttons, or enlarge the payslip to select a line on the document.

Line 1 of 8

Basic pay

£2,672.75

Your salary for this pay period, before deductions. Here, £32,073 divided by 12 gives £2,672.75. This nurse has no extra shift payments in this example.

On your own payslip

Match your pay step and contracted hours to your pay letter. Shift enhancements usually have their own lines.

Understand band pay and shifts
Read all 8 explanations

  1. 1. Basic pay

    Your salary for this pay period, before deductions. Here, £32,073 divided by 12 gives £2,672.75. This nurse has no extra shift payments in this example.

    Match your pay step and contracted hours to your pay letter. Shift enhancements usually have their own lines.

  2. 2. Tax code and basis

    The code tells payroll how to work out Income Tax. Cumulative means it looks at pay and tax so far this tax year. This is month 1, with no earlier pay or tax to include.

    Compare the whole code with your HMRC coding notice, including any S, C, W1 or M1 marker.

  3. 3. PAYE Income Tax

    Income Tax taken through payroll. In this example, pension contributions reduce the pay subject to tax first. The tax-code allowance and HMRC payroll rounding then give £280.40.

    Use taxable pay, the code, tax month and earlier pay and tax together. Gross pay alone cannot establish the right PAYE amount.

  4. 4. National Insurance

    NI A means employee National Insurance under category A. Here, 8% of monthly earnings above £1,048 gives £129.98 after rounding. The NHS pension contribution does not reduce this earnings figure.

    Check your NI category and the earnings used for this period. NI usually works payday by payday, rather than cumulatively like PAYE.

  5. 5. NHS pension contribution

    The employee pension deduction is 8.3% of £2,672.75 pensionable pay, rounded to £221.84. This NHS pension uses a net pay arrangement: the contribution comes out before Income Tax.

    Check pensionable pay and your contribution tier. An employer pension contribution is separate from the amount deducted from your pay.

  6. 6. Taxable pay

    This is pay subject to Income Tax before the tax-code allowance. Gross pay of £2,672.75 less the £221.84 pension gives £2,450.91. The NI-able and pensionable totals remain £2,672.75 here.

    Keep gross, taxable, NI-able and pensionable pay separate. They can be different even on the same payslip.

  7. 7. Year-to-date balances

    These are running totals for this employment in the tax year starting 6 April. They match the current-period figures here because this is the first payment of the tax year.

    Compare like-for-like columns. A growing year-to-date total does not mean that this month’s pay has increased.

  8. 8. Net pay

    The amount paid into the bank. £2,672.75 gross pay less £280.40 Income Tax, £129.98 NI and £221.84 pension leaves £2,040.53.

    Match this amount and the pay date to your bank payment. If they differ, ask payroll to explain the payment or adjustment.

Follow the money

From £2,672.75 to £2,040.53

Employee deductions account for the £632.22 difference. Employer contributions are paid separately and do not come off this take-home amount.

NHS nurse payslip: fictional April 2026 reconciliation
ItemAmount
Gross pay£2,672.75
PAYE Income Tax-£280.40
Employee National Insurance-£129.98
Employee pension-£221.84
Net pay£2,040.53
Download the fictional example (PNG)

The example’s assumptions

  • England taxpayer; NHS Agenda for Change in England; Band 5 entry point.
  • Full-time, 37.5 hours a week; £32,073 annual basic salary paid in 12 equal instalments.
  • April 2026, tax month 1; code 1257L on a cumulative basis; NI category A.
  • NHS Pension Scheme employee contribution of 8.3%, deducted before Income Tax.
  • No earlier pay or tax in this tax year, student loan, other income or taxable benefits.
  • No shift enhancements, London supplement, arrears, salary sacrifice or other deductions.

Sources and arithmetic checked 1 November 2026.

See the calculation method

Monthly basic pay is £32,073 ÷ 12 = £2,672.75. The displayed 162.95 hours and £16.4026 hourly rate are rounded; the salary calculation uses the annual amount. The hours conversion uses 52.143 weeks × 37.5 hours ÷ 12.

Pension: £2,672.75 × 8.3% = £221.83825, rounded to £221.84. This leaves £2,450.91 taxable pay, before applying the tax code.

For 1257L in month 1, HMRC’s tax-code routine gives £1,048.26 free pay: £214.92 for the remaining 257 plus two lots of £416.67. £2,450.91 − £1,048.26 = £1,402.65; rounded down to whole pounds, £1,402 × 20% = £280.40 PAYE.

Employee NI: (£2,672.75 − £1,048) × 8% = £129.98. Gross pay less the £632.22 employee deductions gives £2,040.53.

These are independently worked fictional illustrations using published rules and the stated contract assumptions. Actual payroll can depend on earlier pay, the employer’s settings and rounding method.

Sources for the layout and figures

Now look at your own payslip

Start with the pay period and gross pay, then follow each deduction through to net pay. Our checker can help you compare the figures and prepare a useful question for payroll.

Check my payslip figuresUnderstand the deductions