Where the words come from
A payslip showing earnings before and after deductions, with tax and National Insurance as deductions — Payslips, GOV.UK, Open Government Licence v3.0. https://www.gov.uk/payslips. Changes: "earnings before and after any deductions" named gross pay and net pay; pension contributions added to the deductions.
The 2026 to 2027 tax year dates, the £12,570 Personal Allowance, and the 20% basic rate (£12,571 to £50,270) and 40% higher rate (£50,271 to £125,140) for England, Wales and Northern Ireland — Income Tax rates and Personal Allowances, GOV.UK, Open Government Licence v3.0. https://www.gov.uk/income-tax-rates. Changes: The band table put into sentences; "most people" stands for the allowance's taper above £100,000, which is left out; the additional rate left out; the sentence on Scotland and the one on each rate applying inside its band are ours; the worked example, mistake note, checks and recap figures are ours, worked at these rates.
Employee Class 1 National Insurance at 8% between the £12,570 primary threshold and the £50,270 upper earnings limit, and 2% above it, for 2026 to 2027 — Rates and thresholds for employers 2026 to 2027, HM Revenue and Customs, GOV.UK, Open Government Licence v3.0. https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027. Changes: The yearly thresholds and category A employee rates put into one sentence; weekly and monthly thresholds left out; the sentence that National Insurance is worked out on pay before the pension comes off is ours.
The net pay arrangement, under which the employer takes workplace pension contributions out of pay before deducting income tax; workplace pension contributions as a share of pay — Tax on your private pension contributions: tax relief, GOV.UK, Open Government Licence v3.0. https://www.gov.uk/tax-on-your-private-pension/pension-tax-relief and https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay. Changes: The tax-relief page's wording ("your employer takes workplace pension contributions out of your pay before deducting Income Tax"; the phrase "net pay arrangement" is ours) condensed in the second explain block, which carries the National Insurance source id, and applied in the worked example; relief at source and the automatic-enrolment minimums left out; the 5% of gross pay in the worked example and exam question is an invented scheme rule.
Questions, options, diagrams and feedback are our own. Figures credited to a source above are that source's; every other figure is invented to show the method.