What is Gross Pay?
A quick summary of what gross pay is, what you need to exclude and where you can find it.
What is gross pay?
Gross pay is the total pay before any tax deductions are made.
This means that the total gross pay should exclude any tax deductions, such as income tax, National Insurance, pension contributions or any other deductions, such as 'benefits in kind'.
Is there anything else I should exclude?
In addition to the above, you will also need to exclude the following deductions:
- Statutory maternity and paternity pay.
- Statutory adoption pay.
- Statutory shared parental pay.
- Statutory parental bereavement pay.
- Child tax credit.
- Working tax credit.
- Student loan.
The above list isn't exhaustive, so there could be other deductions that you shouldn't include in the total gross pay.
Where can I find the gross pay?
You can find this in a P32 document. You can also check your payroll and payslips. It is recommended that the person responsible for your payroll or accounting should complete this.