UK payslip guide

Payslip deductions and debt orders explained

A lower payment can include ordinary payroll deductions, voluntary workplace deductions, or a legal instruction for money to be taken from earnings. The payslip description and paperwork matter.

In short

Income Tax and National Insurance are standard payroll deductions. Pensions, student loans and some workplace schemes can also appear. Court, council or child-maintenance deductions must be handled through the relevant official process rather than simply stopped through payroll.

Common payslip deductions

Typical deductions include Income Tax, National Insurance, pension contributions, student or postgraduate loan repayments, salary-sacrifice arrangements, union subscriptions and benefit deductions. Your contract, pension scheme or payslip should identify voluntary and contractual items.

Attachment of earnings and child maintenance

An attachment of earnings order can require deductions from wages for certain debts. A Child Maintenance Service deduction from earnings order can also require a deduction directly from earnings or pension. Your employer normally receives formal instructions and must follow them.

Protected earnings and priority

Orders can contain rules intended to protect a minimum level of take-home pay. The order type, issuing body and where in the UK it was issued affect how deductions are calculated and prioritised. Do not rely on a generic calculator to decide whether an order has been applied correctly.

What to do if you do not recognise a deduction

  1. Ask payroll for the name and reference of the deduction; they can explain the payslip entry but cannot change an official order themselves.
  2. Check the paperwork from the court, council, Department for Work and Pensions or Child Maintenance Service.
  3. Contact the organisation that issued the order promptly if you think it is not yours, the amount is wrong or your circumstances have changed.

Read GOV.UK's guidance on when debt repayments can be taken from wages, attachment of earnings orders and child-maintenance deductions. For loan deductions, see the student-loan deductions guide.