Direct answer
PAYE on a payslip is usually the Income Tax deducted before your net pay is paid. The amount depends on taxable pay, tax code, tax year, region and whether payroll is using a cumulative or non-cumulative basis.
What is PAYE on a payslip?
PAYE on a payslip is Income Tax deducted through payroll using the tax code and pay details applied by the employer.
The short answer
PAYE on a payslip is usually the Income Tax deducted before your net pay is paid. The amount depends on taxable pay, tax code, tax year, region and whether payroll is using a cumulative or non-cumulative basis.
A worked example
On £35,000 a year, a standard 2026/27 tax code and no pension or student loan, the figures work out like this. Open a calculator to put your own numbers in.
Gross salary£35,000
Take-home a year£28,720
Take-home a month£2,393
Take-home a week£552
Related checks
Assumptions used here
| Tax/source year | 2026/27 |
|---|---|
| Region | England/Wales/Northern Ireland |
| Tax code basis | 1257L where the page uses PAYE defaults |
| Pension basis | No pension deduction unless this example says otherwise |
| Student loan basis | No student loan unless selected in this example |
What changes this result
| Calculator setting | The answer is more useful when matched to the same tax year, region, tax code, pension and loan settings used in the calculator. |
|---|---|
| Records to compare | Payslips, HMRC records, student-loan notices and pension scheme documents can explain differences. |
Why a payslip can differ
| Tax code | HMRC tax-code changes, K codes, BR/D codes, or emergency markers can change PAYE deductions. |
|---|---|
| Cumulative basis | Week 1, Month 1 or non-cumulative payroll can differ from a smooth annual calculator estimate. |
| Pension method | Relief at source, net pay and salary sacrifice can affect taxable pay and take-home pay differently. |
| Payroll timing | Bonus, overtime, arrears, refunds, cut-off dates and corrections can all move a single payslip. |
Good next questions
| Open the salary calculator with editable assumptions | calculator next step |
|---|---|
| Review calculation sources and methodology | source context |
Source and methodology context
| What is not decided here | PayBreakdown does not decide payroll correctness, lender approval, benefit entitlement or employer compliance, and does not give regulated financial, mortgage, debt, tax, payroll or legal advice. |
|---|
What the PAYE on a payslip estimate assumes
The figures on this page use the values below. Open the calculator if your example salary differs.
Example salary£40,000 annual gross
Where to find it
The PAYE or tax line usually sits in the deductions area of a payslip. It is separate from National Insurance, pension and student loan lines even though all of them reduce net pay.
- Look for labels such as PAYE, Income Tax, Tax or Tax paid.
- Compare it with taxable pay, not only gross pay.
- Check whether the payslip uses a cumulative or non-cumulative tax code basis.
Why PAYE can change between payslips
PAYE is not always the same every month. It can move when payroll receives new information or when a single pay period includes extra income.
- A different tax code can change the tax-free allowance used by payroll.
- W1, M1, X or NONCUM markers can make the pay period non-cumulative.
- Bonus, overtime, arrears or corrections can change taxable pay for the period.
- Pension method, salary sacrifice and taxable benefits can change the pay figure used for tax.
How to compare it with a calculator
Use the same tax year, region, gross pay, pension method, student loan plan and tax code where possible. A calculator difference is a clue to check assumptions, not proof of a payroll issue.
- Start with the code on the payslip or HMRC account.
- Check whether the payslip is weekly, monthly or another pay period.
- Compare taxable pay and pension treatment before comparing the final PAYE deduction.
What this answer does not decide
This is educational guidance for understanding how UK pay and tax work. It does not decide payroll correctness, HMRC treatment, lender approval, benefit entitlement or employment rights, and it is not regulated financial advice. Where a figure matters, check it against your payslip, your HMRC account, or the official guidance linked on this page.
Official sources
GOV.UK: how Income Tax is paidGOV.UK: tax codesFrequently asked questions
Is PAYE on a payslip Income Tax?
In normal payslip language, PAYE usually refers to Income Tax deducted through payroll.
Does PAYE include National Insurance?
National Insurance is normally shown separately from PAYE Income Tax, even though both are deducted through payroll.
Can PayBreakdown access my payslip or HMRC PAYE record?
No. PayBreakdown cannot access HMRC, employer payroll systems or payslip portals. It can only explain the labels and model estimates from selected settings.
Last updated 2026-08-19. Estimates are for planning and should be checked against official records where the decision matters.