What has to be on it?
| Field | Required | Why |
|---|---|---|
| Gross pay | Yes | Total pay before any deductions, for the period covered. |
| Each deduction, itemised | Yes | Income tax, National Insurance, pension, student loan, anything else — separately, with what it is for. A single 'deductions' figure is not compliant. |
| Net pay | Yes | What actually reaches the employee's account. |
| Hours worked, where pay varies by time | Yes | The rule people miss. If someone is paid by the hour, the payslip must show the hours being paid — either as a single figure or broken down by rate. |
| The pay period and payment date | Yes | What the payment covers, and when it is being made. |
| Employee name and, ideally, payroll number | Recommended | Not strictly required but it prevents the wrong payslip reaching the wrong person. |
| Tax code and NI number | Recommended | Helps the employee check their own position, and heads off queries you would otherwise answer. |
| Year-to-date totals | Recommended | Cumulative gross, tax and NI. Employees checking whether they are on the right code will look for these. |
| Employer pension contribution | Recommended | Not required, and worth showing — it is part of what you pay them and it is otherwise invisible. |