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Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay

• Overview

  When you start work, your employer should tell you how much you’ll be paid…

• Working out your pay

  Knowing how to work out your weekly pay is important because it’s used to…

• Pay calculations if you work shifts or get bonuses

  If your pay or working hours vary from week to week, the calculations for…

• Performance-related pay

  Your employer should base your performance-related pay on clear,…

• Deductions from your pay

  Your employer is not allowed to make deductions unless: it’s required or…

It is illegal for your employer to pay you below the National Living Wage, so check your pay and talk to your manager to make sure you’re getting the wages you are entitled to.

• Updated: 19 October 2023

Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.

• Your PAYE bill is not what you expected

  Every month you have to pay HM Revenue and Customs (HMRC) what you owe as…

• You made a mistake in your FPS or EPS

  Your PAYE bill might be wrong if you made a mistake in your Full Payment…

• You paid HMRC the wrong amount

  What you need to do to correct a payment depends on whether you paid too…

• You paid your employee the wrong amount or made incorrect deductions

  You can correct a mistake with an employee’s pay or deductions by updating…

Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.

Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.

• Updated: 11 July 2019

VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.

What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.

Offshore wind firms must sign up to a ‘Fair Work Charter’ to participate in government renewables auctions.

• Updated: 4 February 2026

Late commercial payments - interest and debt recovery costs you can charge businesses for late payments

Overtime law - what is overtime, overtime pay, employee rights, part-time workers and time off in lieu