P60 Box Guide — Every Section Explained
Your P60 (End of Year Certificate) summarises your pay, tax, and National Insurance for the tax year ended 5 April. This guide walks through the 9 most commonly questioned P60 sections — what each means, where it feeds on Self Assessment, and what to check against your payslips before you file.
Leaving a job? See the P45 Box Guide for the leaver's statement.
Pay
Taxable pay for the year — current employer, any prior employer, and the total HMRC uses for income tax.
Pay: In this employment
Your total taxable pay in this employment for the tax year (6 April to 5 April). If you started this job mid-year, it covers only what this employer paid you.
Pay: In previous employment(s)
Your taxable pay from any earlier employer in the same tax year, as transferred to this employer via your P45 Parts 2 and 3.
Pay: Total for year
The sum of current and previous employment pay — the headline figure HMRC uses for your annual income tax calculation.
Income tax
PAYE income tax and the final tax code used by payroll.
National Insurance
Earnings at each NI threshold (LEL / PT / UEL) and the employee NI deducted.
Earnings at the LEL, PT and above
Your earnings split across NI thresholds — Lower Earnings Limit (LEL), Primary Threshold (PT), and above. Determines contribution credit for State Pension.
Employee's contributions
Total Class 1 National Insurance your employer deducted from your pay — the main employee rate between the Primary Threshold and Upper Earnings Limit, with a lower rate above the UEL.
Student loan & statutory pay
Student loan deductions (Plan 1, 2, 4, 5, PGL) and any statutory maternity/paternity/adoption/shared-parental/bereavement pay.
Student Loan deductions
Total student loan repayment deducted through PAYE across the year. Amount depends on your plan (1, 2, 4, 5, or Postgraduate) and earnings above the plan threshold.
Statutory payments (SMP / SPP / SAP / ShPP / SPBP)
Statutory payments HMRC's scheme paid via your employer: maternity (SMP), paternity (SPP), adoption (SAP), shared parental (ShPP), parental bereavement (SPBP).
Reconciling at year end? Use the take-home pay calculator to verify PAYE and NI on your salary, and the tax code checker to decode your final tax code from Box 6.
Sources
P60 structure per HMRC PAYE forms guidance. Thresholds and rates current for 2025/26 (tax year ending 5 April 2026).