How to Read Your NHS Payslip: Every Line Explained

Most NHS staff get their payslip through the ESR portal or app, and most glance at the bottom line and move on. That is a shame, because payslip errors are common in a system as large as the NHS, and they are much easier to fix in the month they happen than a year later. This guide walks through a typical NHS payslip from top to bottom.

The header: who, when and on what terms

The top of the payslip holds the details that everything else depends on:

• Pay date and tax period. The tax year starts on 6 April, so April pay is period 1 and March pay is period 12.
• Assignment number. Identifies your post. If you hold more than one post with the same employer, each has its own number and may have its own payslip.
• Pay scale or band, and pay point. Check this against your contract. If you have passed a pay step date, make sure the new point appears.
• Tax code. Usually 1257L. If it ends in W1, M1 or X, you are on an emergency basis. Our tax code guide explains each code.
• NI category letter. Most employees are on category A.

Payments: what you have earned

This section lists everything added to your pay. Typical lines include:

• Basic pay for your contracted hours. For a full-time Band 5 at entry it is £2,672.75 a month (£32,073 divided by 12).
• Unsocial hours enhancements. Often shown by rate, such as night or Saturday and Sunday or public holiday. They are usually paid a month in arrears, because rotas are confirmed after the work is done.
• Overtime and additional hours. Hours above 37.5 a week are overtime at time and a half. Part-time staff who work extra hours up to 37.5 are paid at plain time for those additional hours.
• High cost area supplement if you work in or near London.
• Arrears. Corrections or backdated pay, for example after a pay award is applied. Our back pay guide explains how arrears are taxed.
• Sick pay or maternity pay lines if you have been off.

Deductions: what comes out

NHS Pension

Shown as your employee contribution. The rate depends on your pensionable pay and should match the tier for your earnings. For 2026/27 the tiers run from 5.2% to 12.5%. If the rate looks wrong after a pay rise or a change of hours, ask payroll. The pension contributions calculator shows the right tier.

Income tax

Worked out after pension contributions are taken off, because the NHS Pension uses a net pay arrangement. That is why the "taxable pay" figure is lower than your gross pay.

National Insurance

Worked out on gross pay, before pension. For 2026/27 it is 8% of earnings between £12,570 and £50,270 a year, and 2% above that, assessed monthly.

Student loan and postgraduate loan

9% of earnings above your plan's threshold, worked out on that month's pay alone. A month with lots of overtime can trigger a repayment even if your annual salary is below the threshold.

Salary sacrifice

Items such as cycle to work, lease cars, childcare vouchers or home electronics schemes. These are taken before tax and National Insurance, so they appear as a reduction in pay rather than a normal deduction.

Other deductions

Union subscriptions, car parking, staff lottery, charitable giving and repayments of overpaid salary can all appear here.

Year-to-date totals

At the bottom you will usually find running totals for gross pay, taxable pay, tax paid, NI paid and pension contributions since 6 April. These are useful for:

• checking that tax paid is roughly in line with your earnings so far
• filling in mortgage or benefit applications
• checking your P60 at the end of the year

Five checks worth doing every month

1. Band and pay point match your contract and step date.
2. Hours match your contract, especially if you have recently changed them.
3. Enhancements match the shifts you worked last month.
4. Tax code is not an emergency code for more than a month or two.
5. Pension rate matches the tier for your pay.

What to do if something is wrong

Raise it with your manager or payroll as soon as you notice. Underpayments are usually corrected in the next month's pay. Overpayments are usually recovered in instalments by agreement, so contact payroll quickly if you are overpaid rather than spending the money. If tax looks wrong, check your tax code with HMRC through the HMRC app or your personal tax account.

Check what your pay should be

The take-home pay calculator gives you an independent figure to compare with your payslip.