This guide is for internationals who have recently moved to the United Kingdom and are starting work as an employee. Once you have read it, you will know what your payslip must show, what the P45, P60 and P11D forms are for, and where each one fits in the process of starting a new job.
- Before your first payday
- What your payslip must show
- Fixed deductions and the written statement
- The P45: when you leave a job
- The P60 and P11D
- Checking the tax on your payslip
- FAQ
Before your first payday
GOV.UK sets out starting a new job as a series of steps, and several of them affect how you are paid. You will usually need your National Insurance number when you start. If you do not have one yet, the official guidance says you can apply for one.
Before your first day, your new employer will ask for the details it needs to pay you. According to the GOV.UK guidance on payslips and starting a new job, these are:
- your National Insurance number
- your bank details
- proof of your identity
- which student loan repayment plan you are on, if you have one
- details of any benefits you get
Your employer may also carry out pre-employment checks, including checks on your right to work. Immigration status is outside the scope of this guide. If you have a specific question about your visa or right to work, a regulated immigration adviser (registered with the OISC) or a solicitor (regulated by the SRA) can help.
The next step is to give your new employer your P45, which it uses to work out how much tax to take from your pay. A P45 comes from an employer you have stopped working for. If you have not had a UK employer before, you will have no P45 to hand over. In that case the official guidance points you to the starter checklist, which gives your employer the details it needs to work out your pay and tax.
What your payslip must show
Your employer must give you a payslip, and it must reach you on or before payday. Your employer can choose whether the payslip is printed or electronic (online).
A payslip is not required if you are:
- not an employee or “worker”, for example a contractor or freelancer
- in the police service
- a merchant seaman
- a master or crew member working in share fishing, meaning you are paid by a share in the profits or gross earnings of a fishing vessel
Where a payslip is required, it must show:
- your earnings before and after any deductions
- the amount of any deductions that may change each time you are paid, for example tax and National Insurance
- the number of hours you worked, if your pay varies depending on time worked
Your payslips can serve as proof of your earnings, the tax you have paid and any pension contributions. The official pages do not say how long you should keep them.
Fixed deductions and the written statement
Some deductions stay the same each pay period. GOV.UK gives the repayment of a season ticket loan as an example. Your employer must explain these fixed deductions, either on the payslip itself or in a separate written statement.
If your employer uses a separate statement, the rules are:
- it must be sent out before your first payslip
- your employer must update it every year
Which deductions an employer is allowed to take from your pay in the first place is covered on a separate GOV.UK page about deductions. The two pages this guide draws on do not list those rules.
The P45: when you leave a job
The GOV.UK page on the P45, P60 and P11D explains that your employer uses these forms to tell you about your taxable income. You get a P45 when you stop working for an employer.
When you hand in your notice, the official guidance suggests asking your employer when you will get your P45. You then give it to your next employer, who uses it to work out how much tax to take from your pay.
The official pages do not give a deadline for issuing a P45, list everything it contains, or say what happens if you never receive one. For those points, contact your former employer or HMRC.
The P60 and P11D
You get a P60 if you are working for an employer at the end of the tax year. It covers your taxable income from that employer for the year.
You get a P11D if you receive company benefits. It reports those benefits as part of your taxable income.
Some points apply to all three forms:
- you only get them if you are an employee
- your employer also gives the same information to HMRC
- employers have a separate guide for issuing them
The official pages do not give the dates of the tax year, the deadlines for issuing a P60 or P11D, or which benefits count as company benefits. Check these with your employer or HMRC.
Checking the tax on your payslip
The final step in the GOV.UK guide to starting a job is to check your first payslip. The guidance says it is your responsibility to make sure you are paying the right amount of tax. GOV.UK provides a service for checking whether the tax on your payslip is correct.
If the tax looks wrong, the official guidance says your tax code may be incorrect, and a separate GOV.UK page explains what to do. It helps to compare your payslip against the list of required items above: earnings before and after deductions, variable deductions such as tax and National Insurance, and hours worked if your pay depends on them.
FAQ
Can my employer give me payslips only online?
Yes. The official guidance says employers can choose whether to provide printed or electronic payslips. Either way, the payslip must be provided on or before payday and must show the same required information.
I work as a contractor or freelancer. Will I get a payslip or a P60?
The legal requirement to give a payslip does not apply if you are not an employee or worker, and GOV.UK gives contractors and freelancers as examples. The P45, P60 and P11D are only given to employees. If you are unsure of your employment status, the official pages do not settle that question for individual cases.
This is my first UK job, so I have no P45. What happens?
A P45 comes from an employer you have stopped working for. If you do not have one, the GOV.UK step-by-step guide says to fill in the starter checklist, which gives your employer the details it needs to work out your pay and tax.
Can I use my payslips as proof of income?
GOV.UK says payslips can be used as proof of your earnings, tax paid and any pension contributions. The official pages do not say which documents a particular landlord, bank or other organisation will accept. That decision rests with the organisation asking for proof.
Official sources: gov.uk · gov.uk
Last verified: 20 October 2026 against the official pages linked above. Rules and fees change; the official page always wins.
This is general information, not legal or immigration advice. Immigration advice in the UK may only be given by advisers regulated by the OISC or by solicitors regulated by the SRA.
Sources
- gov.uk: Payslips: employee rights, accessed 20 October 2026
- gov.uk: Your P45, P60 and P11D form, accessed 20 October 2026
The UK, for internationals
One email a week: the week's news for internationals in the UK, new practical guides and what changed in the cities. No spam, unsubscribe any time.
