NHS Payslip Explained 2026/27: Every ESR Code (`EN`, `AfC Absence`, `NP`, `WTD`) Decoded
Understand every line on your NHS Electronic Staff Record (ESR) payslip. Verify why ESR converts your shift hours into fractional PAID/DUE hours, check your AfC Absence holiday pay enhancement top-up, and search all 18+ official NHS payroll codes.
Enhancement (Sec 2): Paid on top of basic pay (+44%/+88% Bands 2–3; +30%/+60% Bands 4–9). Fully Pensionable.
Holiday Pay Top-Up (Sec 13.9): Your average unsocial hours enhancement paid automatically while you are on annual leave.
Non-Pensionable (`NP`): Holiday pay top-up calculated on regular overtime worked above 37.5 hours/week.
Working Time Directive: Rolled-up +12.07% statutory holiday pay added to NHS Staff Bank shifts.
1. Interactive ESR Payslip Enhancement, `AfC Absence` & `WTD` Verifier
See why ESR converts your shift hours into fractional PAID/DUE hours and verify your AfC Absence holiday top-up & 12.07% WTD pay.
2. Complete NHS ESR Payslip Abbreviations & Codes Dictionary (2026/27)
Instant lookup for every payment, enhancement, absence, and deduction code on an Agenda for Change ESR payslip
| ESR Payslip Code | Category | Pensionable (2015 CARE)? | What It Means & How Payroll Calculates It |
|---|---|---|---|
| Basic Pay / SAL/WAGEAfC Annex 2 & 3 | Earnings | Yes (2015 CARE) | Your contracted monthly Agenda for Change basic salary (Annual Salary ÷ 12). SAL/WAGE shows full-time 1.0 WTE pay; PT SAL/WAGE shows your pro-rata part-time salary. Formula: Monthly Basic = (1.0 WTE Salary × (Contracted Hours ÷ 37.5)) ÷ 12 |
| Night Duty EN / Unsocial ENAfC Section 2 | Enhancements | Yes (2015 CARE) | Enhancement ('EN') paid on weekday hours worked between 8:00pm and 6:00am. Paid in arrears (usually 1 month behind) on top of your basic pay. Formula: +44% of basic hourly rate (Bands 2–3) | +30% of basic hourly rate (Bands 4–9) |
| Saturday ENAfC Section 2 | Enhancements | Yes (2015 CARE) | Unsocial hours enhancement for all hours worked between midnight Friday and midnight Saturday. Formula: +44% enhancement (Bands 2–3) | +30% enhancement (Bands 4–9) |
| Sunday EN / Bank Hol ENAfC Section 2 | Enhancements | Yes (2015 CARE) | Unsocial hours enhancement for hours worked on a Sunday or a statutory Public Bank Holiday (midnight to midnight). Formula: +88% enhancement (Bands 2–3) | +60% enhancement (Bands 4–9) |
| AfC AbsenceAfC Section 13.9 | Leave & Absence | Yes (2015 CARE) | Holiday pay enhancement top-up! Under Section 13.9, when you take annual leave you must be paid what you would have earned at work—so ESR averages your last 3–12 months of pensionable unsocial hours (Night/Weekend EN) and pays it as 'AfC Absence'. Formula: Daily Leave Top-Up = (Total Regular Unsocial Pay in Reference Period ÷ Days Worked) |
| AfC Absence NPAfC Section 13.9 | Leave & Absence | No (Non-Pensionable) | Holiday pay top-up calculated on regularly worked non-pensionable Overtime ('NP' = Non-Pensionable). Ensures staff who work regular overtime do not suffer a pay drop during annual leave. Formula: 12.07% or reference-period average of regular overtime earnings |
| WTD Pay (Working Time Directive)Working Time Regs | Leave & Absence | No (Non-Pensionable) | Rolled-up statutory holiday pay (+12.07%) paid on NHS Staff Bank shifts (and used by some Trusts for overtime holiday pay). Formula: WTD Uplift = Gross Bank Shift Pay × 12.07% (5.6 wks ÷ 46.4 working wks) |
| Weekday OT / Sat OT / Sun OTAfC Section 3 | Enhancements | No (Non-Pensionable) | Overtime hours worked above the standard full-time 37.5-hour week (Bands 2 to 7 only; Bands 8a–9 are ineligible for contractual overtime). Formula: 1.5x (Time-and-a-half) of basic hourly rate; Non-Pensionable |
| Bank Hol OTAfC Section 3 | Enhancements | No (Non-Pensionable) | Overtime worked on a Public Bank Holiday in excess of 37.5 hours/week. Formula: 2.0x (Double Time) of basic hourly rate; Non-Pensionable |
| Additional Hours / Std HrsAfC Section 3 | Earnings | Yes (2015 CARE) | Extra hours worked by a Part-Time employee up to the full-time 37.5-hour weekly threshold. Unlike overtime above 37.5h, Additional Hours are paid at plain time (1.0x) and ARE pensionable. Formula: 1.0x Basic Hourly Rate + 2015 CARE Pension Accrual |
| Basic Pay Arrs / ArrsPayroll Arrears | Earnings | Yes (2015 CARE) | Backdated arrears ('Arrs') paid when an annual pay award (e.g. 3.3% from 1 April), incremental spine step, or Band re-grading is processed after its effective date. Formula: (New Monthly Rate − Old Monthly Rate) × Months Backdated |
| Inner London / Outer London / FringeAfC Section 4 / Annex 9 | Earnings | Yes (2015 CARE) | High Cost Area Supplement (HCAS London Weighting). Paid monthly alongside basic salary and fully pensionable. Formula: Inner: 20% (£5,794–£8,746) | Outer: 15% (£4,870–£6,137) | Fringe: 5% (£1,346–£2,270) |
| RRP (Recruitment & Retention Premia)AfC Annex 10 | Earnings | Depends on WTE | Extra supplement paid to hard-to-fill clinical or specialist posts. Long-term RRP is pensionable; short-term RRP is non-pensionable. Formula: Fixed annual £ or % supplement agreed locally or nationally |
| OSP / SSP (Sick Pay)AfC Section 14 | Leave & Absence | Yes (2015 CARE) | Occupational Sick Pay (OSP: 1 to 6 months Full Pay + 2 to 6 months Half Pay based on NHS service) and Statutory Sick Pay (SSP: £118.75/week in 2026/27). Formula: Full Pay = 100% regular pay | Half Pay = 50% basic + £118.75/wk SSP |
| OMP / SMP (Maternity Pay)AfC Section 15 | Leave & Absence | Yes (2015 CARE) | Occupational Maternity Pay (8 weeks 100% full pay, 18 weeks 50% half pay + SMP) and Statutory Maternity Pay (£187.18/week in 2026/27 for weeks 9–39). Formula: Weeks 1–8: 100% | Weeks 9–26: 50% + £187.18/wk | Weeks 27–39: £187.18/wk |
| Salary Sacrifice (Fleet Car / Cycle)HMRC / Scheme Rules | Tax & Deductions | Pre-Tax Deduction | Appears as a negative payment on the left side of your ESR payslip. Reduces your Gross Pay BEFORE PAYE Tax, Class 1 NI, Student Loan, and 2015 CARE Pensionable Pay. Formula: Net Cost = Gross Lease − (Tax Saved + NI Saved + Pension Contribution Saved) |
| 1257L CUMUL vs 1257L W1/M1HMRC PAYE | Tax & Deductions | Pre-Tax Deduction | 1257L gives £12,570/yr (£1,048/mo) tax-free Personal Allowance. 'CUMUL' reconciles tax across the whole tax year; 'W1/M1' (Emergency Month 1) taxes that month in isolation. Formula: Taxable Pay = Gross Pay − NHS Pension − Salary Sacrifice |
| S1257L (Scottish Tax Code)Revenue Scotland | Tax & Deductions | Pre-Tax Deduction | Applies the 6-band Scottish Parliament Income Tax structure (19% Starter, 20% Basic, 21% Intermediate, 42% Higher, 45% Advanced, 48% Top). Formula: 21% applies from £26,562; 42% Higher Rate starts at £43,663 |
Complete NHS Agenda for Change Calculator Suite & Financial Toolkit
Specialist interactive calculators for NHS promotion traps, unsocial night shifts, pensions, trusts, maternity, sick pay, and back-pay arrears
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🌙 Section 2 Unsocial Hours & Night Shift Pay Calculator
Calculate gross enhancement vs. net cash in bank across Nights (+30%/+44%), Saturdays, and Sundays (+60%/+88%). Includes interactive rota builder.
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NHS 2015 CARE Pension, AVCs & Lump Sum Calculator
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NHS Bank Shifts & Overtime Net Cash Calculator
Calculate your exact marginal take-home pay per 7.5h, 11.5h, or 12h shift across Weekday, Night/Saturday (+30%/+44%), Sunday/BH (+60%/+88%), and 1.5x Overtime rates.
NHS 3.3% Pay Rise & Back-Pay Arrears Calculator
Calculate your exact backdated 2026/27 NHS Agenda for Change lump-sum arrears from 1 April after PAYE tax, National Insurance, NHS Pension, and Student Loan.
NHS Occupational Maternity Pay (OMP + SMP) Planner
Model your 8 weeks 100% full pay, 18 weeks 50% half pay + SMP (£187.18/wk), and compare phased monthly payslips against equalised 9 or 12 month spread pay.
NHS Sick Pay Entitlement & Half-Pay Calculator
Check your 1 to 6 months Full Pay and Half Pay + Statutory Sick Pay (£118.75/wk) entitlement by years of service, and see why half pay preserves ~65% of net income.
NHS Redundancy & MARS Severance Calculator
Calculate your contractual NHS Section 16 redundancy (1 month per year up to 24 years, £80k cap) or MARS payout after the £30,000 HMRC tax-free allowance.
🌍 Overseas Recruits Visa & Relocation Hub (8 Languages)
Dedicated guide for international healthcare workers entering the UK NHS on Health & Care Worker Visas. Translated into 8 languages with take-home pay models.
NHS Annual Leave & Bank Holiday Hours Converter
Convert your 27, 29, or 33 days of Agenda for Change annual leave plus 8 UK Bank Holidays into combined HealthRoster hours and 11.5-hour or 12-hour shift equivalents.
🔗 Embed Free NHS Calculator Widget for Your Site
Add a responsive, zero-maintenance 2026/27 NHS Pay Calculator to your nursing blog, trust intranet, or recruitment portal in 30 seconds with 1-click HTML code.
Statutory Notice: NetPayScale UK provides independent computational models synchronised with the 2026/27 NHS Terms and Conditions of Service (Agenda for Change) Handbook and HMRC PAYE regulations.
How We Calculate & Verify NHS Electronic Staff Record (ESR) Payslip Codes, Section 2 & Section 13.9 Rules
NHS Employers 2026/27 Pay Circular
Implements the official 2026/27 Agenda for Change (+3.3%) consolidated pay spine across Bands 2 to 9 (NHS Terms & Conditions Handbook Annex 2 & Annex 3).
NHS T&C Handbook (Sec 2 & Annex 9)
Applies statutory Section 2 unsocial hours multipliers (+44%/+88% Bands 2–3; +30%/+60% Bands 4–9) and Annex 9 HCAS London Weighting caps (20% Inner, 15% Outer, 5% Fringe).
HMRC PAYE Specifications 2026/27
Computes UK PAYE Income Tax (£12,570 Personal Allowance, 20%/40%/45% bands, and £100k PA taper) plus Class 1 Employee National Insurance (8% PT–UEL, 2% above £50,270).
NHSBSA 2015 CARE Scheme Rules
Deducts 2026/27 tiered employee contributions (5.2% to 12.5%) from pensionable pay (basic + HCAS) before Income Tax under HMRC Net-Pay arrangements, with 1/54th CARE accrual.
Taxable = Gross − ((Basic + HCAS) × Tier%)FTE = Hours ÷ 37.5 | HCAS = clamp(Basic×%, Min×FTE, Max×FTE)Net/mo = (Gross − Pension − PAYE − NI − Loan) ÷ 12