UK Payslip Requirements 2026/27: What the Law Says Must Be on a Payslip

Short answer: Every employee and worker in the UK has the right to a payslip on or before payday. By law it must show pay before deductions, each deduction and what it's for, and pay after deductions. If pay varies with the hours worked, it must also show the hours. Employers can choose printed or electronic payslips, and they don't need the employee's consent to go electronic.

The rules come from sections 8 to 12 of the Employment Rights Act 1996. HMRC doesn't set what goes on a payslip. Its rules are about the payroll records and reports behind it.

This is general information, not legal advice. Last checked against GOV.UK and legislation.gov.uk on 29 October 2026.

Who has the right to a payslip

The right covers employees and workers. Workers, such as many casual and zero-hours staff, have had it since April 2019.

It doesn't cover:

• Self-employed contractors and freelancers
• Members of the police service
• Merchant seamen
• Share fishermen, who are paid a share of the catch's profits or gross earnings

If you're a contractor, you send invoices rather than getting payslips. The how to make a payslip guide covers what self-employed people use instead when a lender asks for proof of income.

What must be on a UK payslip

Section 8 of the Employment Rights Act lists what an itemised pay statement must show.

Required by law	Details
Gross pay	Pay before any deductions
Variable deductions	The amount of each one and what it's for, such as Income Tax, National Insurance, student loan and pension
Fixed deductions	The amount and purpose of each, or the total if they're listed in a separate standing statement (see below)
Net pay	Pay after all deductions
Each part-payment	If pay is split, for example part by bank transfer and part in cash, the amount and method of each part
Hours	The hours paid for, if pay varies with the time worked. One total is enough, or it can be split by type of work or rate of pay

Things that aren't on that list but are on almost every payslip, and that employees expect to see:

• The employee's name, and usually a payroll or employee number
• The employer's name
• The pay date and the pay period it covers
• The tax code and National Insurance number
• Year-to-date totals for pay, tax and National Insurance (how YTD figures are worked out)
• The employer's pension contribution, and sometimes the employer's National Insurance, shown for information

Fixed deductions and the standing statement

A fixed deduction is one that's the same every time, such as a season ticket loan repayment or a union subscription. The employer can either itemise these on every payslip, or give a standing statement of fixed deductions listing each one's amount, purpose and timing. The statement must be given before the first payslip that relies on it and updated at least once a year. The payslip then only needs to show the total of the fixed deductions.

Hours for hourly and variable pay

Since 6 April 2019, payslips must show the hours paid for when pay varies with the time worked. This covers hourly staff, overtime and shift workers. It doesn't apply to a fixed salary that stays the same however many hours are worked. The hours let workers check they've been paid at least the minimum wage.

When a payslip is due

On or before payday, every payday. A weekly-paid worker gets a payslip every week, and a monthly-paid one every month.

Electronic payslips

GOV.UK says employers can choose whether they provide printed or electronic payslips. There's no legal requirement for the employee's written consent, and no fixed period an online portal must keep payslips available.

In practice, an electronic payslip only does its job if the employee can actually open it on or before payday. Good practice:

• Make sure everyone has a way to open it. If someone has no access to a computer or phone at work, give them a paper copy.
• Let employees download or print their payslips, and keep access going for a while after they leave. Former employees often need old payslips for a mortgage, a benefits claim or a tax refund.
• Protect payslips with a login or a password, because they hold personal and financial data covered by UK GDPR.

The deductions on a 2026/27 payslip

The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. These are the figures from GOV.UK's rates and thresholds for employers.

Income Tax (PAYE)

The personal allowance is £12,570, the same as last year. Income Tax is worked out through the employee's tax code; 1257L is the most common.

England, Wales and Northern Ireland	Rate	Taxable income above the allowance
Basic rate	20%	Up to £37,700
Higher rate	40%	£37,701 to £125,140
Additional rate	45%	Above £125,140

Scotland has its own six bands:

Scotland	Rate	Taxable income above the allowance
Starter rate	19%	Up to £3,967
Basic rate	20%	£3,968 to £16,956
Intermediate rate	21%	£16,957 to £31,092
Higher rate	42%	£31,093 to £62,430
Advanced rate	45%	£62,431 to £125,140
Top rate	48%	Above £125,140

Scottish rates follow where the employee lives, and HMRC signals them with an S tax code. Sample Scottish payslips show how they compare with the rest of the UK.

The personal allowance goes down by £1 for every £2 of income over £100,000.

National Insurance

Class 1 National Insurance	2026/27
Employee rate between £12,570 and £50,270 a year	8%
Employee rate above £50,270	2%
Employer rate above £5,000 a year	15%
Employment Allowance (off the employer's bill)	£10,500

Only the employee's National Insurance is deducted from pay. The employer's 15% is a cost to the business, so if it appears on a payslip at all, it's for information.

Workplace pension

Under auto-enrolment, the minimum is 8% of qualifying earnings: at least 3% from the employer and the rest, usually 5%, from the employee (including tax relief). Qualifying earnings are between £6,240 and £50,270 a year in most schemes. Many schemes use a different earnings basis or pay more, so the payslip should follow the scheme's own rules.

Student and postgraduate loans

Plan	Repayments start above (a year)	Rate on income above it
Plan 1	£26,900	9%
Plan 2	£29,385	9%
Plan 4 (Scotland)	£33,795	9%
Plan 5	£25,000	9%
Postgraduate loan	£21,000	6%

Statutory pay

Statutory Sick Pay is £123.25 a week, or 80% of average weekly earnings if that's lower. Statutory Maternity Pay is 90% of average weekly earnings for the first six weeks, then £194.32 a week or 90% of earnings if lower. Both are paid through payroll and shown on the payslip like other earnings. The UK payslip generator works out SSP, SMP and the other statutory payments and adds them as an earnings line.

Minimum wage

Hours on a payslip are how most workers check this. The rates from 1 April 2026:

Age	Hourly rate from April 2026	From April 2027
21 and over (National Living Wage)	£12.71	£13.21
18 to 20	£10.85	£11.27
Under 18	£8.00	£8.31
Apprentice	£8.00	£8.31

The apprentice rate applies to apprentices under 19, or in the first year of their apprenticeship. Source: GOV.UK minimum wage rates.

Keeping payroll records

Employers must keep payroll records for 3 years from the end of the tax year they relate to. That includes what each employee was paid, the deductions, reports and payments to HMRC, tax code notices, and leave and sickness absences. If records aren't complete, HMRC can estimate what's owed and charge a penalty of up to £3,000.

Employees don't have to keep payslips by law, but it's worth keeping them at least until you've checked your P60 at the end of the tax year, and longer if you're applying for a mortgage, claiming benefits or think you've overpaid tax.

If a payslip is missing or wrong

1. Ask the employer first, ideally in writing, saying which payday and what's missing or wrong.
2. Contact Acas for free advice. Before most employment tribunal claims you have to go through Acas early conciliation.
3. Employment tribunal. Under sections 11 and 12 of the Employment Rights Act, a tribunal can declare that the employer failed to give a proper payslip. If deductions were made without being shown on a payslip or standing statement, it can order the employer to pay back up to the total of those unshown deductions from the 13 weeks before the claim, even if the deductions themselves were allowed.

If the problem is the tax itself, such as the wrong tax code, contact HMRC rather than the employer.

What employers risk with HMRC

Payslips themselves go to the employee, not HMRC. But the payroll behind them is reported through Real Time Information (RTI): a Full Payment Submission on or before each payday. Late submissions bring a monthly penalty based on the number of employees:

Employees	Penalty for each late month
1 to 9	£100
10 to 49	£200
50 to 249	£300
250 or more	£400

There's no penalty for the first late submission in a tax year, or if the submission is late but within 3 days of payday. Source: GOV.UK.

Common mistakes

• Hours missing for hourly staff. This has been a legal requirement since April 2019.
• Fixed deductions shown only as a total without a standing statement that explains them.
• Using last year's rates. Thresholds change on 6 April, and student loan thresholds rise most years.
• Scottish taxpayers taxed at rest-of-UK rates. An S tax code means Scottish bands apply.
• Showing the employer's National Insurance as a deduction from the employee's pay.
• Net pay that doesn't match what reached the employee's bank account.

Making a UK payslip

You can generate payslips online with our UK payslip generator. It works out Income Tax for rest-of-UK and Scottish tax codes, National Insurance, student and postgraduate loans, and the workplace pension with the 2026/27 figures above, for weekly, fortnightly, four-weekly or monthly pay. It prints hours for hourly pay and shows year-to-date totals. The step-by-step guide walks through each field with a worked example.

A payslip should record pay that was actually made. If you employ staff, you also need to run payroll and report to HMRC through RTI; a payslip on its own doesn't do that.

Frequently asked questions

Is an employer legally required to give a payslip in the UK?

Yes. Under section 8 of the Employment Rights Act 1996, every employee and worker has the right to an itemised payslip on or before each payday. Self-employed contractors aren't covered.

What must a UK payslip show?

Gross pay, each deduction and what it's for, net pay, how each part of the pay was made if it was split, and the hours paid for if pay varies with the time worked. Fixed deductions can be shown as a total if they're listed in a separate standing statement.

Are electronic payslips legal in the UK?

Yes. GOV.UK says employers can choose printed or electronic payslips. The employee's consent isn't required, but they need to be able to open the payslip on or before payday.

Does a UK payslip have to show hours worked?

Only if pay varies with the time worked, such as hourly pay or overtime. Then it must show the hours paid for, either as one total or broken down. A fixed salary doesn't need hours on the payslip.

How long should payslips be kept?

Employers must keep payroll records for 3 years from the end of the tax year they relate to. Employees aren't required to keep them, but it's sensible to keep at least the current and previous tax year's, plus your P60s.

What can I do if my employer doesn't give me a payslip?

Ask in writing first, then contact Acas. An employment tribunal can declare that the employer broke the law and order it to repay deductions it didn't show on a payslip in the 13 weeks before your claim.