Last updated: May 2026 · 2026/27 tax year
What makes a Royal Mail payslip different?
Royal Mail Group is one of the UK's largest employers with approximately 160,000 employees, predominantly in two areas: Postal Operations (letter and parcel delivery) and Parcelforce Worldwide. The pay structure for postal workers is negotiated between Royal Mail and the Communications Workers Union (CWU), creating some unique pay elements you won't see on other payslips.
The Postal Business Supplement (PBS) explained
The Postal Business Supplement is an agreement-specific pay element added to basic pay for eligible postal grades. It was introduced as part of pay settlements negotiated with the CWU and is paid as a fixed monthly amount on top of your basic rate.
PBS counts as regular earnings for all purposes — it's subject to PAYE, NI, and pension contributions, and it's included in your pensionable pay.
Royal Mail pension — salary sacrifice or not?
Royal Mail migrated to salary sacrifice pension contributions for most employees, meaning your pension deduction reduces your contractual gross pay before tax and NI are calculated. This saves you both income tax and NI on the contribution — a benefit over non-salary-sacrifice pension arrangements.
Check your payslip carefully: if your pension contribution appears as a reduction to gross pay(above the tax calculation line) rather than a deduction after tax, you're on salary sacrifice. If you're unsure, ask your line manager or check the Royal Mail employee intranet.
Why do Royal Mail employees end up on emergency tax codes?
Royal Mail's high employee turnover, particularly in seasonal parcel work and agency conversion roles, means a significant number of employees start without HMRC sending a full tax code. In these cases, Royal Mail applies an emergency code (usually BR or 0T) until the correct code arrives from HMRC.
If you've been with Royal Mail for more than two full pay periods and still see an emergency code, contact HMRC directly on 0300 200 3300 or update your employment details at gov.uk/personal-tax-account.
Sources: Royal Mail Group and GOV.UK Income Tax.