Free Payslip Generator (United Kingdom)

Section 8 of the Employment Rights Act 1996 gives every worker the right to a written itemised pay statement. It must be given at or before the time the wages or salary are paid, so the payslip cannot arrive after payday.

Under section 8(2) the statement must show the gross amount of the wages or salary, the amounts of any variable deductions and, subject to section 9, any fixed deductions, and the purposes for which they are made. It must also show the net amount payable.

Where different parts of the net amount are paid in different ways, the amount and method of each part-payment must be listed. Where pay varies with time worked, the total hours worked must appear, either as one aggregate figure or as separate figures for different types of work or rates of pay.

Since 6 April 2019 the right applies to workers, not only employees.

Employee Class 1 National Insurance in category A for 2026 to 2027 is nothing on weekly earnings up to £242, 8% between £242.01 and £967 a week, and 2% above £967 a week. Other category letters use lower rates in the middle band, from 1.85%.

Employers pay Class 1 National Insurance at 15% on most earnings above the secondary threshold. Employers also pay Class 1A National Insurance at 15% on expenses and benefits given to employees.

Employers that qualify can claim the Employment Allowance, worth up to £10,500 off the employer Class 1 National Insurance bill in a tax year. It is applied each pay run until the allowance is used up or the tax year ends.

Workplace pension duties start when the first member of staff starts work: staff aged 22 up to State Pension age earning at least £10,000 a year must be enrolled, and the employer must contribute.