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Understand and verify pay
Pay structure and the medical payslip
Reconstruct gross-to-net pay, identify contractual components and investigate errors without guessing from take-home pay.
A payslip is the output of several systems: contractual salary, whole-time equivalent, payroll timing, allowances, extra work, tax, National Insurance, pension contributions and other deductions. Start with gross contractual components and dates, then reconcile deductions. Take-home pay alone cannot show whether salary is correct.
By the end of this module, you should be able to:
- Interpret common gross-pay and deduction lines.
- Reconcile back pay and whole-time-equivalent salary.
- Escalate a suspected error effectively.
Build gross pay first
Identify basic salary, whole-time-equivalent calculation, on-call or availability supplement, additional contracted units, responsibility payments, recruitment or retention premia, London weighting where applicable and separate extra work. Names and pension treatment vary by contract.
Do not assume every payment rises with a national percentage award. The implementation circular states which scales and allowances change. A local payment may have its own review rule. Compare the payslip to the circular and contract rather than applying one percentage to the previous net amount.
- List each contractual pay component.
- Check effective dates.
- Verify whether each allowance is uplifted and pensionable.
Whole-time equivalent and part-time pay
Part-time basic pay is normally proportionate to whole-time salary, but allowances and additional work may follow separate rules. Confirm contracted units, WTE fraction and whether rostered hours match. Changes in hours should have a documented effective date.
Where pay changes mid-month, payroll may calculate part-period amounts. Reconstruct the period using the employer’s payroll calendar and ask for the calculation if unclear.
- Check WTE and contracted units.
- Separate pro-rated salary from fixed or variable allowances.
- Record effective dates.
Tax, National Insurance and pension
PAYE tax depends on taxable pay and tax code; National Insurance uses statutory rules; pension contributions depend on scheme and pensionable earnings. Other lines may include student loans, salary sacrifice, court orders, union subscriptions or recovery of prior overpayment.
Check the tax code against HMRC records and contact HMRC where the code is the issue. Payroll can explain earnings reported and deductions made but may not control the tax code. Pensionable pay is not necessarily identical to taxable or total gross pay.
- Read the tax code.
- Distinguish taxable, NI-able and pensionable pay.
- Use the correct organisation for the query.
Back pay and arrears
A pay award may be announced after its effective date, creating arrears. Check the implementation date, scale difference, months covered, WTE, changes of point or hours, and whether relevant allowances are included. Arrears can produce a temporarily unusual tax or pension deduction.
Keep the circular and payslip because backdated pensionable pay may affect contribution records and pension growth. If the calculation is opaque, request a period-by-period breakdown.
- Separate effective date from payment date.
- Account for pay-point or WTE changes.
- Check pension and tax consequences.
Overpayment and recovery
Employers can seek recovery of genuine overpayments, but the amount, reason and proposed deductions should be explained. Do not ignore a suspected overpayment or spend money known to be erroneous. Ask for the calculation and discuss an affordable recovery plan where immediate deduction would cause hardship.
Obtain union or legal advice if liability is disputed, the deduction appears unauthorised or the proposed recovery is unreasonable. Keep communications factual; payroll correction and grievance are different processes.
- Report apparent errors promptly.
- Request a full calculation.
- Negotiate recovery rather than ignoring correspondence.
Write an effective payroll query
State employee number securely, pay period, contractual grade and WTE, expected component, actual line and source document. Attach only necessary material through an approved channel. Ask for correction date, arrears calculation and pension-record update where relevant.
If the issue persists, escalate through payroll, HR/medical staffing and the relevant formal process with union support. For statutory deductions, contact the responsible body as well. Keep a running table of periods and amounts.
- Use a component-by-component table.
- Protect payroll identifiers.
- Ask how pension records will be corrected.
Check the payslip without sharing it
Can you explain every recurring line on your most recent payslip and identify whether it is contractual, statutory or voluntary?
Keep in mind
Three takeaways
- 1Reconstruct gross pay before analysing deductions.
- 2Effective dates and WTE are central to arrears.
- 3A precise payroll query should include source, line, period and remedy.
Situational judgement exercise
Check your understanding
Six questions on Pay structure and the medical payslip test process and practical judgement. This is educational: it does not assess your health, evidence sufficiency or decide a legal issue.
Question 1 of 6
Choose one answer to continue.
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Check the source
Page last reviewed 8 September 2026. Independent education only; not individual contractual, legal, tax, financial or pensions advice.Official and professional guidance
Use the document for the relevant nation, grade, contract version, scheme and tax year.