UK payslip codes and abbreviations are short labels used by payroll to show your pay, deductions and tax treatment. In practice, the key things to check are your gross pay, tax code, National Insurance category, pension deductions, student loan deductions and final net pay. If one of those looks wrong, the rest of the payslip may need a closer look too.
What do payslip codes and abbreviations mean in the UK?
They are payroll shorthand. Employers use them to label earnings, tax, National Insurance, pension contributions, statutory payments and year-to-date totals. Some abbreviations are standard across most employers, while others are internal payroll labels used only by a specific company or software provider.
That means two payslips can look different even when they show the same underlying information. The wording may vary, but the function is usually the same. For example, one payslip might show "BASIC" for normal pay while another shows "SAL" or "BASIC PAY".
Which payslip codes matter most?
The most important codes are the ones that directly change your take-home pay. These are usually your tax code, NI category letter, pay frequency, taxable pay, tax deducted, NI deducted, pension deductions and student loan deductions.
Tax code: tells payroll how much tax-free pay to give you through PAYE.
NI category letter: affects how employee National Insurance is calculated.
Gross pay: your pay before deductions.
Taxable pay: the pay figure used for Income Tax.
PAYE tax: Income Tax taken through payroll.
Employee NI: your National Insurance deduction.
Pension: your own workplace pension contribution, and sometimes employer contribution.
Student loan or postgraduate loan: deductions if your earnings are above the relevant threshold.
Net pay: what you are actually paid after deductions.
What do the common earnings abbreviations on a payslip mean?
Earnings abbreviations usually refer to the different types of pay included in that pay period. These are the lines that build up your gross pay before deductions are taken off.
BASIC / BASIC PAY / SAL: your normal salary or wages.
OT / OVERTIME: extra pay for hours worked beyond your usual hours.
BONUS / BON: a bonus payment.
COMM / COMMISSION: commission-based earnings.
SHIFT / SHFT: shift pay or shift allowance.
ALLOW / ALW: an allowance, such as a role-based or location-based allowance.
SSP: Statutory Sick Pay.
SMP: Statutory Maternity Pay.
SPP: Statutory Paternity Pay.
SAP: Statutory Adoption Pay.
SHPP: Statutory Shared Parental Pay.
HOL PAY: holiday pay.
ARREARS: back pay for an earlier period.
EXP: expenses reimbursement, though some employers show expenses separately from taxable pay.
Not every item on this list is always taxable in the same way, and some reimbursed expenses may be treated differently from wages. The payslip should normally make clear whether a line increases taxable pay or is simply being repaid to you.
What do tax code entries on a payslip mean?
Your tax code tells your employer how much Income Tax to deduct through PAYE. For many employees, the standard tax code is based on the Personal Allowance of £12,570 in the 2026/27 tax year, though your actual code may be higher or lower depending on your circumstances.
A normal-looking tax code often ends with a letter. Extra letters or a week 1 or month 1 marker can change how payroll applies it. If the tax code on your payslip does not match the one HMRC has issued, your tax may be off for that period.
1257L: the standard code for many employees, reflecting the usual £12,570 Personal Allowance.
BR: all pay from that job is taxed at the basic rate, with no Personal Allowance given through that payroll.
D0: all pay from that job is taxed at the higher rate.
D1: all pay from that job is taxed at the additional rate.
0T: no Personal Allowance is applied, but tax is still worked out through the normal tax bands.
K code: used when deductions or adjustments are larger than your allowances, so extra tax is collected through payroll.
W1 / M1: week 1 or month 1 basis. This is often called emergency tax treatment and ignores earlier pay and tax in the year for that calculation.
If you want a fuller breakdown of code formats and emergency codes, see our guides on what your tax code means and emergency tax codes.
What does the NI category letter on a payslip mean?
Your NI category letter tells payroll which National Insurance rules apply to you. For many employees, the usual letter is A. Different letters can apply because of age, apprenticeship status or other payroll conditions.
The NI letter matters because it affects how employee and employer contributions are calculated. In 2026/27, employee NI is usually charged at 8% on earnings between £12,570 and £50,270, and 2% above £50,270, but the category letter still needs to be right for your situation.
A: the standard NI category for most employees.
B, C, H, J, M, V, X and others: special categories used in specific cases.
NIABLE PAY / NICABLE PAY: pay that counts for National Insurance.
EE NI / EMP NI: employee National Insurance deducted from your pay.
ER NI: employer National Insurance. This may appear on some payslips for information, but it is not deducted from your take-home pay.
If the NI category letter changes unexpectedly, ask payroll what triggered it. A wrong NI letter can affect your deductions even if your gross pay has not changed.
What do PAYE, taxable pay and year-to-date figures mean on a payslip?
These figures show how payroll is tracking your pay and deductions both for the current pay period and for the whole tax year so far. They help you spot whether a deduction is a one-off issue or part of a longer-running problem.
PAYE: Pay As You Earn, the system used to collect Income Tax from wages.
TAXABLE PAY: the amount of pay being used for Income Tax.
GROSS PAY: pay before deductions.
NET PAY: pay after deductions.
YTD / YEAR TO DATE: cumulative totals from 6 April to your current payslip.
PTD / PERIOD TO DATE: totals for the current payroll period only.
TAX YTD: total Income Tax deducted so far this tax year.
NI YTD: total employee NI deducted so far this tax year.
Year-to-date figures are especially useful after a pay rise, bonus, job change within the same employer or a tax code correction. They show whether payroll has adjusted the running totals correctly.
What do pension abbreviations on a payslip mean?
Pension entries show money being paid into your workplace pension. Some payslips show only your contribution. Others show your contribution and your employer's contribution on separate lines.
PENS / PENSION: a pension contribution.
EE PENS: employee pension contribution deducted from your pay.
ER PENS: employer pension contribution paid by your employer, usually shown for information only.
AVC: additional voluntary contribution.
SAL SAC / SS PENSION: salary sacrifice pension arrangement, where your contractual salary is reduced and the pension contribution is made through that setup.
NET PAY ARR / NPA: a net pay arrangement, where pension contributions are taken before Income Tax but after NI.
RAS: relief at source, where contributions are taken after tax and tax relief is added within the pension scheme.
The wording matters because pension deductions can affect tax differently depending on the arrangement used. If your take-home pay changed after joining or changing a pension scheme, this is often why. We explain this in more detail in how pension contributions affect income tax.
What do student loan and postgraduate loan entries mean on a payslip?
These lines show deductions for student loan or postgraduate loan repayments through payroll. You only repay when your earnings for the relevant period are above the threshold for your plan.
SL / STUD LOAN: student loan deduction.
PGL / PG LOAN: postgraduate loan deduction.
Plan 1: repayments at 9% above £26,900 a year.
Plan 2: repayments at 9% above £29,385 a year.
Plan 4: repayments at 9% above £33,795 a year.
Plan 5: repayments at 9% above £25,000 a year.
Postgraduate loan: repayments at 6% above £21,000 a year.
A payslip may not always spell out the plan number clearly. If you are unsure which plan should apply, check our guide on how to find your student loan plan.
What other deduction codes can appear on a payslip?
Payslips can include deductions beyond tax, NI, pension and student loans. Some are statutory. Others are voluntary or employer-specific.
ATT / ATTACH: attachment of earnings order.
CSA / CMS: Child Maintenance Service deductions.
UNION: trade union subscription.
CHARITY / GAYE: payroll giving or charity deduction.
SEAS TICKET / LOAN: repayment of an employer loan or travel loan.
AEO: attachment of earnings order.
COURT ORD: court-ordered deduction.
CYCLE: cycle to work deduction, often linked to salary sacrifice.
BEN / BIK: benefit-related payroll entry, sometimes linked to a taxable benefit.
Some deductions reduce your take-home pay without affecting taxable pay in the same way as tax or NI. That is why the same reduction in net pay can come from very different payroll treatments.
How do I read a payslip step by step?
Start with the headline figures. Then move through the calculation in order. This makes it easier to see whether the payslip broadly makes sense.
Check your employer name, pay date and pay period.
Check your gross pay against your salary, hours or agreed rate.
Look at each earnings line, such as basic pay, overtime or bonus.
Check your tax code and NI category letter.
Review Income Tax and employee NI deductions.
Check pension deductions and whether they match your scheme.
Check any student loan, postgraduate loan or other deductions.
Confirm the final net pay paid into your account.
Use year-to-date figures to see whether an issue has been building over several payslips.
If you want to test what your pay should look like from salary alone, a take-home calculator can help you sense-check the numbers. That is especially useful after a pay rise, bonus, pension change or student loan deduction starting or stopping.
Which payslip abbreviations are employer-specific?
Many of them. Short labels for allowances, deductions, departments and internal payroll adjustments are often unique to the employer or payroll software. Examples include shortened department names, project codes, internal expense labels or custom pension headings.
If a code is not obvious, look for a payslip key in your payroll portal or staff handbook. If there is no glossary, payroll or HR should be able to explain what the label means and whether it affects taxable pay, NIable pay or net pay.
What should I do if a code or abbreviation on my payslip looks wrong?
First, compare it with your previous payslips and any recent changes to your pay. A different tax code, NI letter, pension setup or loan deduction is often linked to a specific event, such as changing jobs, joining a pension or receiving a bonus.
Check whether the same code appeared on earlier payslips.
Match the code against any HMRC notice, pension enrolment notice or student loan start notice you received.
Look at year-to-date figures to see the wider pattern.
Ask payroll what the code means and how it affects tax, NI and net pay.
Keep copies of payslips in case you need to trace a correction later.
If the issue relates to tax, our guides on tax refunds and checking your tax code may help you understand what has happened. This is general information, not regulated financial advice.