P60 Pay: In this employment — Pay in this employment (current job)
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.
At a glance
- Entry
- Pay in this employment (current job)
- Feeds to
- Self Assessment SA102 Box 1 (Pay from this employment); Box 3 on the return is tax deducted.
- Check against
- Sum of taxable pay on every payslip from this employer in the tax year (6 April to 5 April).
What this means
This box shows your total taxable pay from the current employer in the tax year ended 5 April. It is after salary sacrifice pension, pre-tax childcare vouchers (legacy), cycle-to-work scheme deductions, and any Give As You Earn (payroll giving) — i.e. the same figure HMRC uses to calculate your income tax for the year.
If you joined this employer mid-year, this box only reflects pay from your start date onwards. Pay from any earlier employer in the same tax year appears in the separate "In previous employment(s)" box further down the P60.
For Self Assessment filers, this is the figure to enter on SA102 Box 1. For non-SA filers, HMRC reconciles against your tax code and may issue a P800 calculation showing any refund or underpayment.
Implications for your tax
- Primary input to your annual income tax calculation — combined with personal allowance and tax code.
- Used by HMRC to confirm your Marriage Allowance eligibility (recipient must be basic-rate payer).
- Determines whether you've crossed the £100,000 personal allowance taper or the £125,140 additional-rate threshold.
Common pitfalls
- Include taxable benefits-in-kind (P11D) on top of this figure when checking if you're over £100k — the P60 generally excludes BIK.
- Salary sacrifice arrangements have already reduced this number — do NOT subtract your pension contributions again when working out tax due.
- If your P60 "This employment" figure plus "Previous employment" figure does not match the "Total for year" box, the P60 has an error — ask payroll for a replacement.
For 2025-26 (tax year 6 April to 5 April)
- Personal Allowance
- £12,570
- Tapered away above £100,000 adjusted net income (loses £1 for every £2 over). Additional-rate threshold frozen at £125,140 under ITA 2007 s10(5A).
- Income tax bands (England / Wales / NI)
- 20% £0–£37,700 · 40% £37,700–£125,140 · 45% £125,140+
- Scotland uses a separate 7-band schedule — see the S-prefix tax code on your P60 if applicable.
Values sourced from central tax-year config at build time — update automatically on FY rollover.
Worked example
An employee on a £40,000 salary sacrifices 5% into their workplace pension all year:
- Contractual salary
- £40,000
- Salary-sacrifice pension (5%)
- − £2,000
- P60 “Pay: In this employment”
- £38,000
Tax and NI were calculated on the lower figure all year — do not subtract the pension contribution again when checking the tax due.
FAQ
What does the P60 Pay: In this employment mean?
Where does P60 Pay: In this employment go on my tax return?
Why is my P60 pay lower than my salary?
Does this box include my bonus?
Related P60 entries
Pay: In previous employment(s) — Pay from previous employer(s) this year
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 — Total pay for the tax year
The sum of current and previous employment pay — the headline figure HMRC uses for your annual income tax calculation.
Tax deducted — Total income tax deducted in the year
Total income tax withheld from you via PAYE across this employer (and any previous employer in the same tax year).
Final tax code — Tax code at 5 April
The PAYE tax code that was applied to your pay as at the tax year end — e.g. 1257L, K475, BR, S1257L, D0, NT.
Leaving a job instead? The equivalent leaver's figures are on your P45 — see the P45 Box Guide.
Reconciling your pay? Use the take-home pay calculator to verify PAYE and NI on any salary for 2025/26 or 2026/27, and the tax code checker to decode your final tax code.
Sources
P60 structure per HMRC PAYE forms guidance. Thresholds and rates current for 2025/26 (tax year 6 April 2025 to 5 April 2026); 2026/27 figures included where published.
Related Calculators
UK Tax Brackets & Bands Reference
Every income tax band and rate for England/Wales/NI and Scotland, both tax years.
Reverse Salary Calculator
Enter your target take-home pay and get the gross salary you need to earn.
Budget Planner
50/30/20 rule or a custom income and expenditure form, with a monthly surplus/deficit figure.