Scottish Payslip Generator
Generate payslips online for employees who pay Scottish income tax. Enter an S tax code and the generator uses Scotland's six 2026/27 bands, from the 19% starter rate to the 48% top rate, with National Insurance, pension and student loans worked out as for the rest of the UK.
PayStub Guru is NOT a bank, employer, government agency, or financial institution. We provide payslip generation tools for legitimate record-keeping purposes only. Generated documents are not official employer records and must not be used for fraudulent purposes. Read Legal FAQ
Payslips for Scottish taxpayers
The generator below starts with tax code S1257L filled in. Change it to the code on the employee's latest P45, P6 or P9 coding notice: HMRC puts an S in front of the code for every Scottish taxpayer, so the S tells you which rates to use.
Made for small employers, household employers and businesses anywhere in the UK with staff who live in Scotland. The live preview shows the PDF you download, and year-to-date totals add up across the tax year.
Payslip Information
Tax rates last updated 22 October 2026. Sources: HMRC and Scottish Government.
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Choose a free sample or a clean PDF next. Premium: £2.29 for 24 hours.
Who pays Scottish income tax?
Scottish income tax depends on where the employee lives, not where the employer is. Someone whose main home is in Scotland pays Scottish rates even if they work for a company in England, and someone who lives in Carlisle and works in Dumfries pays the rest-of-UK rates.
HMRC decides who is a Scottish taxpayer and tells the employer through the tax code. An employer doesn't choose Scottish rates: if the code starts with S, use them; if it doesn't, don't.
Scottish income tax rates for 2026/27
| Band | Rate | Taxable pay above the allowance | Total yearly pay (with code S1257L) |
|---|---|---|---|
| Starter | 19% | Up to £3,967 | £12,571 to £16,537 |
| Basic | 20% | £3,968 to £16,956 | £16,538 to £29,526 |
| Intermediate | 21% | £16,957 to £31,092 | £29,527 to £43,662 |
| Higher | 42% | £31,093 to £62,430 | £43,663 to £75,000 |
| Advanced | 45% | £62,431 to £125,140 | £75,001 to £125,140 |
| Top | 48% | Above £125,140 | Above £125,140 |
From HMRC's rates and thresholds for employers 2026 to 2027. The personal allowance is £12,570 across the UK, and it shrinks by £1 for every £2 of income above £100,000, so on £125,140 or more there is none. The flat-rate Scottish codes tax all pay at one rate: SBR 20%, SD0 21%, SD1 42%, SD2 45% and SD3 48%.
What changes on a Scottish payslip
- Income Tax: worked out on the Scottish bands, so it is slightly lower than in England on pay up to about £33,500 a year and higher above that.
- National Insurance: no change. NI is set UK-wide, so employees in Scotland pay 8% between £1,048 and £4,189 a month and 2% above, as everywhere else.
- Student loans: students who lived in Scotland when they started university usually repay on Plan 4, with a £33,795 threshold in 2026/27 (£2,816.25 a month). Pick Plan 4 in the form.
- Pension: no change. Relief at source schemes claim tax relief at 20% for Scottish taxpayers too, and those on the 19% starter rate keep the full 20%.
- The payslip law is the same: the Employment Rights Act 1996 applies in Scotland, so a Scottish payslip must show gross pay, each deduction, net pay, and hours where pay varies with time worked.
Sample Scottish payslips (2026/27, paid monthly)
£30,000 a year in Scotland
£30,000 a year paid monthly, tax code S1257L, 5% pension by relief at source
| Gross pay | £2,500.00 |
| Income Tax (S1257L) | −£287.43 |
| National Insurance | −£116.16 |
| Pension (5%, relief at source) | −£79.20 |
| Net pay | £2,017.21 |
The same £30,000 in England
£30,000 a year paid monthly, tax code 1257L, 5% pension by relief at source
| Gross pay | £2,500.00 |
| Income Tax (1257L) | −£290.35 |
| National Insurance | −£116.16 |
| Pension (5%, relief at source) | −£79.20 |
| Net pay | £2,014.29 |
At £30,000 an employee in Scotland takes home a little more than one in England, because the 19% starter band outweighs the 21% intermediate rate on the top slice.
£48,000 a year in Scotland
£48,000 a year paid monthly, tax code S1257L, 5% pension by relief at source
| Gross pay | £4,000.00 |
| Income Tax (S1257L) | −£678.19 |
| National Insurance | −£236.16 |
| Pension (5%, relief at source) | −£139.20 |
| Net pay | £2,946.45 |
Above £43,662 the Scottish higher rate of 42% applies, where the rest of the UK still pays 20%, so the gap widens quickly.
£36,000 a year with a Plan 4 student loan
£36,000 a year paid monthly, tax code S1257L, Plan 4 student loan, 5% pension by relief at source
| Gross pay | £3,000.00 |
| Income Tax (S1257L) | −£392.43 |
| National Insurance | −£156.16 |
| Pension (5%, relief at source) | −£99.20 |
| Student Loan (Plan 4) | −£16.00 |
| Net pay | £2,336.21 |
Plan 4 takes 9% of pay above £2,816.25 a month, rounded down to the pound.
Worked out by this generator on 2026/27 rates, category A National Insurance, for a pay date in October 2026. Payroll software using cumulative PAYE can differ by pennies; any line can be typed over in the form.
What the generator doesn't do
- The generator works out each payday as an even share of the year. For steady pay this matches cumulative PAYE within pennies; after a pay rise or a code change mid-year, payroll software can differ, so type over the Income Tax line to match.
- Emergency codes (S1257L W1 or M1) are accepted but treated like their cumulative code.
- The generator makes the payslip only. Pay still has to be reported to HMRC on or before each payday through payroll software (RTI).
Scottish Payslip Generator: FAQ
What does an S tax code mean on a payslip?
It means HMRC treats the employee as a Scottish taxpayer, so their income tax is worked out on the Scottish bands. S1257L is the standard Scottish code for 2026/27: a £12,570 personal allowance with Scottish rates on the rest.
Is National Insurance different in Scotland?
No. National Insurance is the same across the UK: 8% of pay between £1,048 and £4,189 a month and 2% above, for category A. Only income tax uses Scottish rates.
How much tax comes off £30,000 a year in Scotland?
With tax code S1257L, paid monthly, the generator works out £287.43 of Income Tax a month, against £290.35 in England. With 5% pension by relief at source and National Insurance of £116.16, net pay is £2,017.21 a month.
My business is in England. Do I use Scottish rates for staff in Scotland?
Yes, if HMRC has given the employee an S code. Scottish rates follow where the employee lives, and the S code is how HMRC tells you. Use whatever code HMRC issues.
Which student loan plan do Scottish employees repay?
Usually Plan 4, for students who lived in Scotland when they started an undergraduate course. A postgraduate loan is repaid at 6% above £21,000 on top of any plan. The employee's loan notice (SL1) or new starter checklist says which applies.
Important Legal Information
Please read these carefully before using our service. Misuse of generated documents is illegal and has serious consequences.
We Are NOT a Bank, Employer, or Government Agency
PayStub Guru is an independent software service. We are not affiliated with any: banks, employers, government agencies, tax authorities (IRS, HMRC, CRA, ATO, LHDN), financial institutions, or payroll companies. We do not verify employment or income. We provide software tools only.
Yes, it is completely legal to use a pay stub generator for legitimate purposes such as record-keeping, bookkeeping, or understanding payroll calculations. However, using generated pay stubs for fraudulent purposes (like misrepresenting income for loans or apartments) is illegal and constitutes fraud.
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