Payslip Guide · Federation · PTC · Group Insurance · Tax Relief

Police payslip deductions explained (2026/27)

A police officer's monthly payslip typically includes half a dozen voluntary payroll deductions alongside PAYE income tax, National Insurance and the PPS 2015 pension. Here is a factual breakdown of what each deduction on your payslip actually is, which ones qualify for HMRC tax relief, and why your taxable pay and NI-able pay never match.

Factual information only — not financial advice: This page explains the payroll lines that commonly appear on UK police payslips so you can read your payslip and use our calculator accurately. We do not recommend, endorse or advise on any insurance policy, financial product or membership scheme. Always check your policy schedule or consult an FCA-authorised adviser before cancelling or taking out insurance cover.

Every police payslip deduction at a glance

PAYE Income Tax & National Insurance (Class 1)

Statutory (Mandatory)

Income tax is calculated on your taxable pay (gross pay minus your PPS 2015 pension contribution and any salary sacrifice). Employee Class 1 National Insurance is charged on your gross pay before pension deductions (8% between £12,570 and £50,270; 2% above £50,270).

Typical amount: 20%–45% tax (19%–48% in Scotland) + 8% / 2% NITax relief: N/A

Police Pension Scheme 2015 (PPS 2015)

Pre-Tax / Salary Sacrifice

Deducted from your basic pensionable pay before PAYE income tax is calculated, giving automatic tax relief at your highest marginal rate (20% or 40% in E&W/NI; 19%–48% in Scotland). Does not reduce National Insurance (except in British Transport Police PensionPlus).

Typical amount: 12.88% – 14.22% of basic pay (13.7% flat in Scotland)Tax relief: Yes — Net Pay Arrangement reduces PAYE income tax automatically

Police Federation Subscription (PFEW / SPF / PFNI)

Voluntary Post-Tax (Payroll Giving / Subs)

Voluntary membership subscription to the Police Federation of England and Wales (PFEW), Scottish Police Federation (SPF) or Police Federation for Northern Ireland (PFNI). Covers representation in misconduct, legal proceedings and industrial relations. PFEW subscriptions qualify for HMRC tax relief under s.344 ITEPA 2003.

Typical amount: ~£24.65–£27.00/mo (PFEW) · £23.55/mo (SPF Scotland)Tax relief: Yes — Eligible for HMRC professional subscription tax relief (claim via P87 or tax code, e.g. 1300L)

Group Insurance Scheme / Police Mutual

Voluntary Post-Tax (Payroll Giving / Subs)

Optional payroll-deducted insurance policies arranged either through your local Police Federation Group Insurance Trust (typically bundling life assurance, critical illness, personal accident, legal expenses, and RAC/breakdown cover) or standalone savings/insurance plans with providers such as Police Mutual.

Typical amount: ~£28 – £45/mo (varies by force federation trust & cover)Tax relief: No — Deducted from net pay (Insurance Premium Tax included)

The Police Treatment Centres (PTC) / Police Treatment Scotland (PTS)

Voluntary Post-Tax (Payroll Giving / Subs)

Voluntary charity subscription granting subscribing officers access to residential physiotherapy, rehabilitation and psychological wellbeing programmes at St Andrews (Harrogate, North Yorkshire) and Castlebrae (Auchterarder, Perthshire).

Typical amount: ~£7.80/mo (E&W/NI PTC) · £9.99/mo (Scotland PTS)Tax relief: No (unless donated via Payroll Giving / Give As You Earn)

Police Benevolent Fund / Welfare Fund & Children’s Charities

Voluntary Post-Tax (Payroll Giving / Subs)

Force-specific or regional police charities (such as the Metropolitan Police Benevolent Fund, North West Police Benevolent Fund, St George’s Police Children Trust, or the Police Children’s Charity) providing hardship grants, convalescence and support for bereaved police families.

Typical amount: ~£1.50 – £6.00/moTax relief: Sometimes (if operated as a Payroll Giving scheme)

AVC (Additional Voluntary Contributions), Cycle to Work & Car Lease

Pre-Tax / Salary Sacrifice

Genuine salary sacrifice deductions taken from gross pay before both income tax and National Insurance are calculated, without reducing your force’s notional pensionable pay for PPS 2015.

Typical amount: User-chosen monthly amountTax relief: Yes — Reduces both PAYE Income Tax and Class 1 National Insurance

How to claim tax relief on Police Federation subs (Tax Code 1300L)

Unlike your pension contribution (which is taken before tax automatically), your monthly Police Federation subscription is deducted from your net pay. However, HMRC approves the Police Federation under Section 344 of ITEPA 2003 for tax relief on professional subscriptions:

Federation subscription relief: Roughly £300–£324/year in England, Wales & Northern Ireland (or £282.60/year in Scotland for the SPF).
Flat-rate uniform laundry allowance: £60/year for uniformed police officers (where your force does not provide free laundry facilities).
Effect on your tax code: Adding ~£380–£430 of allowable expenses to the standard £12,570 Personal Allowance raises your tax-free allowance to roughly £12,950–£13,000 (tax code 1295L or 1300L in E&W/NI, or S1284L in Scotland). That puts ~£76/year (£6.30/month) back in your pocket at the 20% basic rate, or ~£152/year (£12.70/month) at the 40% higher rate.

Tip: Never pay a third-party “tax rebate company” to claim this — those firms take up to 40% of your refund. You can claim directly in 5 minutes for free via the official GOV.UK Claim tax relief for your job expenses (P87) service and backdate up to 4 tax years.

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Frequently asked questions

How do I claim tax relief on my Police Federation subscriptions?

The Police Federation of England and Wales (PFEW) is on HMRC’s approved list of professional bodies (list 3). If your force payroll does not already apply relief at source, you can claim tax relief on your annual PFEW subscription online through your HMRC Personal Tax Account or form P87, plus the £60/year flat-rate uniform maintenance allowance for uniformed officers. HMRC will adjust your tax code (typically from 1257L to around 1295L–1300L), saving a 20% taxpayer around £75/year and a 40% taxpayer around £150/year, and you can backdate claims for up to four tax years.

Why is my National Insurance calculated on a higher figure than my taxable pay?

Because the Police Pension Scheme 2015 (PPS 2015) operates as a Net Pay Arrangement, not a salary sacrifice scheme. Under HMRC rules (NIM02365), your pension contribution (12.88%–14.22%) is subtracted before PAYE income tax is worked out, so your "taxable pay" on your payslip is lower than your gross pay. However, employee Class 1 National Insurance is still charged on your full gross pay before pension deductions.

What are the Police Treatment Centres (PTC) on my payslip?

The Police Treatment Centres (PTC) is a registered police charity operating two rehabilitation centres: St Andrews in Harrogate (North Yorkshire) and Castlebrae in Auchterarder (Perthshire). Officers in Northern Ireland, Scotland, England (northern forces, BTP, MOD Police and CNC) and parts of Wales who pay the monthly payroll subscription can attend residential intensive physiotherapy or psychological wellbeing programmes at no additional charge.

What is the difference between Federation Group Insurance and Police Mutual?

Your force’s Police Federation Branch Board typically runs a Group Insurance Scheme (underwritten by specialist insurers) deducted as a single monthly package on your payslip covering life insurance, critical illness, sick pay top-up (half-pay regulation protection), legal expenses and motor breakdown. Police Mutual (now part of Royal London) is a separate financial services provider that historically offered individual savings plans, ISAs, mortgages and insurance policies to police officers via payroll deduction. Always check your policy documents or speak to an FCA-regulated adviser before changing cover.

Can I model all of these payslip deductions in the take-home pay calculator?

Yes. Open the "Additional deductions" section on our England & Wales, Scotland, Northern Ireland or PCSO calculator to enter your exact monthly Police Federation subscription, Group Insurance / Police Mutual amount, Police Treatment Centres subscription, Benevolent Fund, Cycle to Work, Car Lease and AVC.

Sources: HMRC Employment Income Manual (EIM32712 — Police officers: flat rate expenses; List 3 approved professional organisations); HMRC National Insurance Manual (NIM02365); Police Regulations 2003.