Is My Payslip Correct? A 2026/27 Checklist
Quick Answer
Check three things on every payslip: your tax code matches HMRC's records, your National Insurance category is correct, and your gross pay matches your contracted salary or hours. Most payslip errors trace back to an outdated or emergency tax code.
Check Your Tax Code
Most people with one job and the standard Personal Allowance (£12,570) should be on 1257L for 2026/27. Log into your HMRC Personal Tax Account to confirm your correct code, and compare it to what's shown on your payslip.
Common codes to watch for: BR (all income taxed at 20%, no allowance — typical for a second job), 0T (no allowance at all, often temporary), and W1/M1 (emergency, non-cumulative basis).
Check Your NI Category
Most employees are on NI category A. Category letters vary for under-21s, apprentices, and certain pension situations. An incorrect category can mean you're paying the wrong amount of National Insurance without realising.
Check Your Deductions
Verify that Income Tax, National Insurance, pension contributions, and any student loan repayments shown match what you'd expect based on your salary and tax code. Use a take-home pay calculator to cross-check the numbers if anything looks off.
Common Payslip Errors
- Outdated tax code — especially after a job change, marriage allowance claim, or company benefit change
- Wrong NI category — particularly around age 21 or pension milestones
- Missing pay rise or bonus — simple payroll processing errors
- Incorrect student loan plan — deductions calculated against the wrong repayment threshold
- Emergency tax — common when starting a new job without a P45
What to Do If Something's Wrong
Raise it with payroll or HR first — most issues are quick fixes. If it's not resolved, or you believe your tax code itself is wrong, contact HMRC directly. Overpaid tax is refunded, either automatically or after you query it.