How to Read Your NHS Payslip: Every Line Explained, Common Errors & What to Check (2026/27)

NHS payslips follow a broadly consistent format across Trusts (generated by the Electronic Staff Record — ESR), though the exact layout varies. The key sections are: 1. **Personal Details** — Name, assignment number, pay period, NI number, tax code 2. **Payments** — Basic pay, enhancements, overtime, allowances, arrears 3. **Deductions** — Tax, NI, pension, student loan, union subs, salary sacrifice schemes 4. **Year-to-Date (YTD)** — Cumulative totals for the tax year 5. **Summary** — Gross pay, total deductions, net pay, payment method

A Band 5 nurse at entry (£32,073/year), no London weighting, no overtime, Plan 2 student loan:

The YTD section shows your cumulative totals since 6 April (the start of the tax year). This is crucial for: • **Checking HMRC is applying the correct tax**: Tax is calculated cumulatively. HMRC tracks whether you've been over- or under-taxed in previous months and adjusts. If you see a month where tax was unusually high or low, the YTD section reveals whether a correction was applied. • **Pension tier assessment**: Your pension contribution tier is based on your annual pensionable pay. If YTD earnings suggest you'll cross a tier boundary, your rate may change mid-year. • **Student loan reconciliation**: The Student Loans Company uses your YTD earnings to reconcile deductions annually. • **Tax return preparation**: If you need to file a Self Assessment, your YTD figures at March should match your P60.

1. **Wrong spine point** — Check your basic pay matches your band and step. If you were due an increment (anniversary of starting date), verify it's been applied. 2. **Missing HCAS** — If you work in a London-area trust, you should see HCAS. Inner London = £5,593/yr, Outer = £4,701, Fringe = £1,300. 3. **Incorrect pension tier** — If your salary crossed a threshold mid-year, check the rate changed correctly (and not prematurely). 4. **Emergency tax code** — Shows as 0T, BR, or a code with W1/M1 suffix. This means HMRC doesn't have your correct details. Contact payroll and HMRC. 5. **Missing overtime/enhancements** — Cross-reference with your rota/timesheet. Enhancements should appear separately from basic pay. 6. **Student loan plan type** — If you're on Plan 2 but being deducted as Plan 1, the threshold is wrong. Check your Student Loans Company account. 7. **Pay award not applied** — After April, check your basic pay has increased by the award percentage. 8. **Incorrect hours** — For part-time staff, check your WTE fraction matches your contract.

If you spot an error: 1. **Document it**: Screenshot the payslip, note the discrepancy, and calculate the correct figure 2. **Contact payroll**: Most Trusts have an online payroll query system through ESR. Email or phone if urgent. 3. **Escalate if needed**: If payroll doesn't resolve within one pay cycle, escalate to your line manager and HR 4. **Involve your union**: For persistent errors or systemic issues, your union rep can raise it formally 5. **HMRC for tax issues**: If your tax code is wrong, contact HMRC directly (0300 200 3300) — don't wait for payroll to fix it Most errors are corrected in the following month's payroll. Underpayments are typically backdated; overpayments may be recovered in instalments.

Most NHS Trusts now provide digital payslips through ESR Self-Service (accessible via NHS.net or the ESR portal). You can: • View current and historical payslips • Download PDF copies for mortgage/visa applications • Access your P60 (end-of-year tax summary) • View your Total Reward Statement (including pension and other benefits) • Update personal details (bank account, address) If you've left the NHS and need historical payslips, contact your former Trust's payroll department. They're required to retain records for 6 years.