GB
Your NHS payslip tells you exactly what you’ve earned and what’s been taken off your wages. But let’s be honest — it can look like alphabet soup with all those codes and numbers.
Whether you’re a newly qualified nurse, a healthcare assistant, or you’ve worked in the NHS for years, this guide breaks down every section, code, and deduction on your payslip. No jargon. No confusion. Just plain English explanations using the latest 2025/26 figures.
Every NHS payslip has five main sections. Once you know what each section does, reading your payslip becomes much easier.
This bit sits at the top of your payslip. It contains all your basic information:
Assignment Number — This is your unique identifier for your specific job role. If you work in two different positions within the NHS, you’ll have two different assignment numbers.
Payroll Number — Your employee ID within the payroll system. You’ll need this when contacting payroll about queries.
VPD Number — Stands for Virtual Payroll Department. You’ll need this number to access ESR (Electronic Staff Record) from home or to apply for NHS Fleet Solutions car leases. Look for it near the top of your payslip, close to your assignment number.
SD Ref Number — This is your NHS Pension Scheme reference. Keep this safe — you’ll need it when checking your pension statements with NHS Business Services Authority.
Tax Code — Shows how much tax-free income you’re allowed. The standard code for 2025/26 is 1257L, which means you can earn £12,570 before paying income tax.
Inc Date (Increment Date) — This is when you move to the next pay point within your band. It’s usually the anniversary of when you started in your current role.
NI Number — Your National Insurance number. This is your personal identifier with HMRC.
This section tells you which period you’re being paid for:
Important: Some NHS trusts pay 4-weekly instead of monthly. This means you get 13 pay packets a year, not 12. Your pay period section will show which applies to you.
This is where you see everything you’ve earned:
Basic Pay — Your contracted salary for standard hours. For Agenda for Change staff, this is based on a 37.5-hour week.
Enhancements (EN) — Extra money for working unsocial hours like nights, weekends, or bank holidays. You’ll see codes like “Night Duty EN” or “Saturday EN.”
Allowances — Extra payments like High Cost Area Supplement (HCAS) if you work in or around London, or Fringe allowance for surrounding areas.
Arrears (ARRS) — Backdated payments. If you got a pay rise or your hours changed, the difference from previous months shows here.
WTD (Working Time Directive) — Payment for accrued annual leave you haven’t taken.
This shows everything taken from your pay before it hits your bank account:
These numbers show your totals since the start of the tax year (6th April). Useful for checking you’re on track and for completing self-assessment tax returns if you need to.
This is your take-home pay — the actual amount that lands in your bank account after all deductions.
This is one of the most searched questions about NHS payslips, so let’s cover it properly.
Your VPD (Virtual Payroll Department) number is a code that identifies your employer within the NHS payroll system. You need it to:
Where to look: Your VPD number is in the top section of your payslip, usually near your assignment number or employer details. The exact position varies depending on which NHS trust you work for.
Can’t find it? Contact your payroll department directly. They can provide your VPD number over the phone or by email.
NHS payslips use abbreviations to save space. Here’s what they all mean:
| Code | What It Means | Explanation |
|---|---|---|
| Add Basic Pay | Additional Basic Pay | Extra hours worked at your standard hourly rate |
| Addn Roster Hours NP | Additional Rostered Hours Non-Pensionable | Extra hours for doctors above 40 per week |
| Basic Pay | Basic Salary | Your contracted hours at standard rate |
| CEA | Clinical Excellence Award | Performance payment for consultants |
| CV Average | Cumulative Variable Average | Your averaged variable payments |
| EN | Enhancement | Extra pay for unsocial hours |
| Flex Pay | Flexible Pay Premia | Recruitment incentive for shortage specialties |
| Fringe | Fringe Allowance | 5% supplement for areas near London |
| HCAS | High Cost Area Supplement | London weighting payment |
| Inner London | Inner London HCAS | 20% supplement |
| Night Duty EN | Night Duty Enhancement | Extra pay for working 9pm to 7am |
| OMP | Occupational Maternity Pay | Enhanced maternity pay from your employer |
| On-call | On-Call Availability | Payment for being available outside normal hours |
| OT | Overtime | Hours worked beyond your contract |
| Outer London | Outer London HCAS | 15% supplement |
| Saturday EN | Saturday Enhancement | Weekend uplift payment |
| SMP | Statutory Maternity Pay | Government maternity payment |
| SSP | Statutory Sick Pay | Government sick pay |
| Sunday EN | Sunday Enhancement | Higher weekend uplift |
| Unsocial EN | Unsocial Hours Enhancement | General term for out-of-hours pay |
| Weekend Allowance | Weekend Premium | Payment based on how often you work weekends |
| WTD | Working Time Directive | Accrued annual leave payment |
| Code | What It Means | Explanation |
|---|---|---|
| NI A | National Insurance Category A | Standard employee National Insurance |
| PAYE | Pay As You Earn | Income tax taken from your wages |
| Pension | NHS Pension Contribution | Your payment into the pension scheme |
| PG Loan | Postgraduate Loan | Masters or PhD loan repayment |
| Student Loan | Student Loan Repayment | Undergraduate loan repayment |
| Superannuation | Pension Contribution | Older term for pension (same thing) |
| Union | Trade Union Subscription | Fees for RCN, Unison, BMA, etc. |
| Code | What It Means | What It’s For |
|---|---|---|
| Assignment No | Assignment Number | Identifies your specific role |
| ESR No | Electronic Staff Record Number | Your HR system reference |
| NI Number | National Insurance Number | Your personal tax identifier |
| Payroll No | Payroll Number | Your employee ID in payroll |
| PAYE Ref | Employer PAYE Reference | Your employer’s code with HMRC |
| SD Ref | Scheme/Department Reference | Your NHS Pension identifier |
| VPD | Virtual Payroll Department | Code for ESR access and NHS Fleet |
| Code | What It Means | Explanation |
|---|---|---|
| AFC Absence | Agenda for Change Absence | Sick leave or other authorised absence |
| AFC Absence NP | AfC Absence Non-Pensionable | Unpaid absence (doesn’t count for pension) |
| ARRS | Arrears | Backdated pay adjustment |
| Inc Date | Increment Date | When you move to next pay point |
| NNI | No National Insurance | Payment exempt from NI |
| NP | Non-Pensionable | Doesn’t count toward your pension |
| NT | Non-Taxable | Payment exempt from tax |
| R | Refund | Money being returned to you |
| Recovery Advance NR | Recovery of Advance | Overpayment being clawed back |
These columns confuse a lot of people. Here’s what they mean:
Wkd/Earned — The hours you actually worked or earned during this pay period.
Paid/Due — The hours being paid. This might differ from Wkd/Earned if there are arrears or adjustments.
Rate — Your hourly rate for that particular pay element.
Amount — The final payment (Paid/Due multiplied by Rate).
Let’s say you worked night shifts and you’re Band 5:
Night Duty Enhancement:
Hours worked at night: 20 hours
Enhancement rate: 30% (for Bands 4-9)
Your hourly rate: £15.88
Enhancement calculation:
20 hours × 30% = 6 equivalent hours
6 × £15.88 = £95.28 enhancement pay
Your basic pay for those 20 night hours is paid separately. The enhancement is on top of that.
Let’s break down each deduction you’ll see on your payslip.
PAYE stands for Pay As You Earn. It’s how HMRC collects income tax directly from your wages before you receive them.
Your tax code determines how much tax you pay. The standard code for 2025/26 is 1257L, which gives you a tax-free personal allowance of £12,570.
What do letters in tax codes mean?
2025/26 Income Tax Bands (England, Wales, Northern Ireland):
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | £0 to £12,570 | 0% |
| Basic Rate | £12,571 to £50,270 | 20% |
| Higher Rate | £50,271 to £125,140 | 40% |
| Additional Rate | Above £125,140 | 45% |
National Insurance (NI) helps pay for the State Pension, NHS services, and certain benefits. Most NHS employees fall into Category A.
2025/26 National Insurance Rates:
| Weekly Earnings | Rate |
|---|---|
| Below £242 | 0% |
| £242 to £967 | 8% |
| Above £967 | 2% |
In annual terms:
The NHS Pension Scheme is one of the best pension schemes in the country. It’s a defined benefit scheme, which means your retirement income is based on your earnings and how long you’ve worked — not on stock market performance.
Your contribution rate depends on how much you earn. The more you earn, the higher your percentage.
2025/26 NHS Pension Contribution Tiers:
| Your Pensionable Pay | Your Contribution Rate |
|---|---|
| Up to £13,259 | 5.2% |
| £13,260 to £27,797 | 6.5% |
| £27,798 to £33,868 | 8.3% |
| £33,869 to £50,845 | 9.8% |
| £50,846 to £65,190 | 10.7% |
| Above £65,190 | 12.5% |
Good news: Your pension contributions come out before tax. This reduces your taxable income, so you pay less income tax.
Employer contribution: Your NHS employer also pays into your pension — around 23.7% of your pensionable pay. This doesn’t show on your payslip, but it’s a valuable benefit.
Pensionable pay vs gross pay: Not all your earnings count toward your pension. Things like overtime and some allowances may be marked “NP” (Non-Pensionable).
If you have a student loan, repayments are taken automatically once you earn above a certain threshold.
2025/26 Student Loan Thresholds:
| Plan | Threshold | Rate |
|---|---|---|
| Plan 1 (started before 2012) | £24,990/year | 9% of earnings above threshold |
| Plan 2 (started 2012 onwards) | £27,295/year | 9% of earnings above threshold |
| Plan 4 (Scotland) | £31,395/year | 9% of earnings above threshold |
| Plan 5 (started 2023 onwards) | £25,000/year | 9% of earnings above threshold |
| Postgraduate Loan | £21,000/year | 6% of earnings above threshold |
You only repay when you earn above the threshold. If you have both an undergraduate and postgraduate loan, both are taken at the same time.
Union subscriptions — Fees for professional bodies like the Royal College of Nursing (RCN), Unison, or British Medical Association (BMA).
Salary sacrifice schemes — If you’ve signed up for childcare vouchers, cycle-to-work, or similar schemes, the deductions appear here.
Parking permits — Some trusts deduct car parking fees directly from your pay.
Recovery Advance NR — This is an overpayment recovery. If you were paid too much previously (perhaps wrong hours submitted or you left a role mid-month), the NHS recovers the money through your payslip. It appears as a minus amount.
Enhancements are extra payments for working unsocial hours. They reward you for working when most people are at home relaxing.
| Time Worked | Bands 1-3 | Bands 4-9 |
|---|---|---|
| Saturday | 36% | 30% |
| Sunday | 72% | 60% |
| Night (weekdays 9pm-7am) | 36% | 30% |
| Bank Holiday | 72% | 60% |
Enhancements are paid on top of your basic pay for those hours. Here’s an example:
Band 5 nurse working a Sunday shift (8 hours):
textBasic pay for 8 hours: 8 × £15.88 = £127.04Sunday enhancement (60%): 8 × £15.88 × 0.60 = £76.22Total for Sunday shift: £127.04 + £76.22 = £203.26Your payslip shows the basic pay and enhancement separately.
Doctors on the 2016 Junior Doctor Contract have different enhancement arrangements:
Here’s what typical payslips look like for different Agenda for Change bands.
Typical roles: Healthcare Assistant, Porter, Domestic Staff, Catering Assistant
2025/26 salary: £24,465 (single pay point)
Hourly rate: £12.51
Common payslip elements:
Example monthly breakdown:
| Item | Amount |
|---|---|
| Gross Pay | £2,039 |
| NHS Pension (6.5%) | -£133 |
| Income Tax | -£152 |
| National Insurance | -£79 |
| Net Pay | £1,675 |
(Assumes full-time, no student loan, standard tax code, no enhancements)
Typical roles: Newly Qualified Nurse, Staff Nurse, Physiotherapist, Occupational Therapist
2025/26 salary range: £31,049 (entry) to £37,796 (top)
Hourly rate: £15.88 to £19.33
Common payslip elements:
Example monthly breakdown (entry point):
| Item | Amount |
|---|---|
| Gross Pay | £2,587 |
| NHS Pension (6.5%) | -£168 |
| Income Tax | -£270 |
| National Insurance | -£123 |
| Net Pay | £2,026 |
(Assumes full-time, no student loan, standard tax code, no enhancements)
Typical roles: Senior Nurse, Ward Sister, Specialist Practitioner, Team Leader
2025/26 salary range: £38,682 (entry) to £46,580 (top)
Hourly rate: £19.78 to £23.82
Common payslip elements:
Example monthly breakdown (entry point):
| Item | Amount |
|---|---|
| Gross Pay | £3,224 |
| NHS Pension (9.8%) | -£316 |
| Income Tax | -£372 |
| National Insurance | -£174 |
| Net Pay | £2,362 |
(Assumes full-time, no student loan, standard tax code, no enhancements)
Consultants aren’t on Agenda for Change — they have their own pay scale.
Key differences:
A consultant payslip looks quite different from AfC payslips. The basic structure is similar, but the pay elements reflect the different contract.
If you work for NHS Scotland, your payslip works similarly to England, but there’s one major difference: income tax.
Scotland has its own income tax rates, set by the Scottish Government. If you live in Scotland, your tax code starts with “S” (like S1257L).
2025/26 Scottish Income Tax Bands:
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | £0 to £12,570 | 0% |
| Starter Rate | £12,571 to £14,876 | 19% |
| Basic Rate | £14,877 to £26,561 | 20% |
| Intermediate Rate | £26,562 to £43,662 | 21% |
| Higher Rate | £43,663 to £75,000 | 42% |
| Advanced Rate | £75,001 to £125,140 | 45% |
| Top Rate | Above £125,140 | 48% |
What this means in practice:
If you earn under about £28,000, you’ll pay slightly less tax than someone in England. But if you earn more than that, you’ll pay more tax.
National Insurance and NHS Pension are the same rates across the whole UK.
Accessing your payslip: NHS Scotland staff use ESR Self-Service just like England. Specific trusts like NHS Lothian, NHS Tayside, and NHS Greater Glasgow and Clyde have the same system.
Gone are the days of paper payslips. Here’s how to view yours online.
Most NHS employees access payslips through My ESR (my.esr.nhs.uk).
First-time setup:
What you can do:
When are payslips available? Usually 2-3 days before pay day.
NHS Shared Business Services offers a mobile app for some trusts:
Some NHS trusts use different payroll systems:
If you’re unsure which system your trust uses, ask your line manager or contact the payroll department.
Payroll errors are rare, but they do happen. Here’s what to look out for and how to sort it.
Signs: Your tax deduction is much higher than expected.
Common causes:
How to fix it:
Signs: You worked nights or weekends but don’t see the enhancement on your payslip.
Common causes:
How to fix it:
Signs: Your basic pay doesn’t match what you expected.
Common causes:
How to fix it:
Signs: You see a minus amount taking money from your pay.
Why this happens:
The NHS must recover overpayments. If the amount seems wrong or you can’t afford the deductions, contact payroll to discuss a repayment plan.
Signs: Pension deduction is larger than you expected.
Check:
Contact NHS Pensions through NHS Business Services Authority if you’re still concerned.
AFC Absence — Agenda for Change absence code for sick or other leave
ARRS — Arrears, meaning backdated pay
Assignment Number — Your unique identifier for a specific role
EN — Enhancement pay for unsocial hours
Inc Date — Increment date, when you move to the next pay point
Net Pay — Your take-home pay after all deductions
NI A — National Insurance Category A (standard employees)
PAYE — Pay As You Earn, income tax deducted at source
Pensionable Pay — Earnings that count toward your NHS Pension
Recovery Advance NR — Deduction to recover a previous overpayment
SD Ref — Your NHS Pension Scheme reference number
VPD Number — Virtual Payroll Department code for ESR and NHS Fleet access
WTD — Working Time Directive payment for accrued leave
YTD — Year-to-Date totals since 6th April
WTD stands for Working Time Directive. This payment represents accrued annual leave that’s being paid out. You might see it if you haven’t taken all your entitled leave, or if you’re leaving your job and have outstanding leave.
AFC Absence NP means Agenda for Change Absence Non-Pensionable. This shows a period of unpaid absence — like unpaid sick leave beyond your entitlement or unpaid parental leave. The “NP” means this time doesn’t count toward your pension.
Your VPD number is in the top section of your payslip, usually near your assignment number and employer details. The exact position varies between trusts. If you can’t find it, contact your payroll department.
Inc Date stands for Increment Date. This is the anniversary of when you started in your current band. On this date each year, you’re eligible to move up to the next pay point (assuming your performance meets requirements and you haven’t reached the top of your band).
High tax usually means you’re on an emergency tax code. Look for W1, M1, or X at the end of your tax code. This happens when HMRC doesn’t have your complete tax information — common when starting a new job. Contact HMRC to sort it out, and you’ll get any overpaid tax refunded.
This means your employer is recovering an overpayment. It appears as a minus amount and reduces your take-home pay. Common reasons include being paid for hours you didn’t work or receiving too much when leaving a previous role. Contact payroll if you don’t understand why it’s there.
Access your payslip through ESR Self-Service at my.esr.nhs.uk using your VPD number. You can also try the MySBSPay app if your trust supports it. Some trusts have their own systems — check with your payroll department if you’re unsure.
Pensionable pay is the portion of your earnings that counts toward your NHS Pension calculations. It usually excludes overtime, certain allowances, and any payments marked “NP” (Non-Pensionable). Your pensionable pay is often lower than your gross pay.
NHS pay dates are typically the 27th or 28th of each month. Your payslip is usually available on ESR Self-Service 2-3 days before pay day. Remember, some trusts pay 4-weekly (13 payments per year) rather than monthly.
An “R” means refund. This is money being returned to you, not taken away. You’ll see it as a negative deduction — it actually increases your take-home pay. Common reasons include tax refunds or corrections to previous over-deductions.
Keep your payslips. Save digital copies or print them out. You’ll need them for mortgage applications, loan applications, and proving your income for things like renting a flat.
Check every month. Spend two minutes looking over your payslip when it comes out. Catching errors early makes them easier to fix.
Know your contacts. Save your payroll department’s email and phone number. If something looks wrong, they’re the first people to contact.
Understand your pension. The NHS Pension is a brilliant benefit. Use the NHS Business Services Authority pension modeller to see what you might get at retirement.
Track your progression. Note your increment date and check your pay increases when expected. If you’re not progressing, speak to your manager or HR.
Your NHS payslip might look complicated at first glance, but once you know what each section means, it all makes sense. And if something ever looks wrong, you now know exactly what to check and who to contact.
