UK Salary Library

Payslip & tax code understanding

Decode your payslip, your tax code, and why they sometimes don't add up.

• BR tax code — Tax code BR stands for Basic Rate. It tells your employer to tax
• Emergency tax — "Emergency tax" in the UK means you're on a non-cumulative tax
• Holiday pay — UK statutory holiday = 5.6 weeks = 28 days FTE. Bank holidays may count. Averaging over 52 weeks for irregular.
• Holiday pay calculation — Salaried: normal week. Hourly: 52-week average. Irregular: 12.07% or rolled-up.
• How to claim SSP — Claim SSP by notifying employer + fit note from day 8. Dispute via HMRC SSP1 form.
• How to read a payslip — A UK payslip has up to 20+ separate lines, each with a specific
• No payslip — Your section 8 right to an itemised payslip on or before payday, and the steps if it's missing: written request, grievance, Acas, tribunal.
• Tax code 1257L — Tax code 1257L is the standard UK tax code for 2026/27. The 1257
• What is a P11D — The UK P11D form is submitted annually by employers to HMRC reporting all Benefits in Kind provided to employees. You get a copy showing your total BiK for the tax year. HMRC uses this to adjust your tax code and collect BiK tax.
• Why has my pay changed? — When your monthly UK take-home changes unexpectedly, the cause
• Why is my tax code wrong? — A UK tax code can be wrong for six common reasons — benefits in

Salary after tax

What you actually take home at each salary level — and how it compares to UK averages.

Editorial guides

• Bonus tax guide — How UK bonuses are taxed in 2026/27. Marginal rates by income band,
• Higher-rate threshold — The UK higher-rate tax threshold is £50,270 in 2026/27 — frozen
• Overtime calculator guide — How to use the UK overtime calculator. Inputs, outputs, marginal-rate
• Tax on £50,000 — On a £50,000 UK salary in 2026/27 with the standard 1257L tax code,
• Why take-home varies — UK monthly take-home rarely sits exactly flat even on a steady

Take-home at key UK salaries

For any other salary, use the take-home pay calculator or see salary after tax.

Pension & salary optimisation

Salary sacrifice, pension relief, and how UK pension contributions interact with the tax system.

• Employer pension match — How employer matching works in 2026/27: the 3% minimum on £6,240–£50,270, common match tiers, and what unclaimed match costs.
• Pension impact guide — How to use the UK pension impact calculator. Inputs, outputs, the
• People's Pension vs Nest — Nest charges 1.8% per contribution plus 0.3% a year; People's Pension up to 0.5% a year plus £6.50, cut by rewards over £3,000. Worked cost comparisons.
• Salary sacrifice calc guide — Step-by-step guide to using the UK salary sacrifice calculator. How to

Student loans & deductions

Plans 1, 2, 4, 5 and postgrad — how each affects your monthly take-home.

• Student loan repayment calculator
• Student loan thresholds for every plan
• Plan 2 student loans explained
• Plan 5 student loans explained
• UK student loans: every plan in one place