How is total taxable earnings calculated?

[GreenTurtle75]

DH moved jobs a few months ago and just spotted his total taxable earnings on his payslip, but the figure doesn't seem right. He pays his pension before tax (and did so in the previous job), and as I understand it, this figure should be his total earnings from both jobs minus pension (from both), but the numbers don't seem to add up. Assuming it's not a mistake on the payslip, where have we gone wrong?

If on the payslip, it will only be taxable earnings from that one job since April 2023.

Also taxable earnings will include benefits if he has any like private medical, company car etc.

You're correct in thinking that employee pension contributions are deducted.

Sorry I misread that he changed jobs partway through the year and was reading that he currently had 2 jobs. Was the P45 figure of taxable earnings as expected?

I have 2 incomes, both taxable. My payslips only detail the taxable income from one job, but when combined its correct.

Did he give his new employer his P45 and did they use it?

I had similar last year after jumping ship from on charity to another.

The first, correctly, issued a P45 which I handed to the new employer. They ignored it so my P60 at year end was wrong. Not a real problem, if I have to do a tax return I'll just send in the P45.

Yes, they used his P45. The taxable income doesn't seem to add up on the previous one either. It's not the same difference either, so presumably not a legacy issue from his previous job – there's a bigger difference on the current payslip, which has me thinking I've calculated wrong somewhere... (The difference is not the amount of pension he's paid, which I also checked!)

Are there other benefits? Healthcare, car etc?

Does he have tax free childcare or childcare vouchers? Like the pension those are also deducted from taxable earnings.

Yes childcare vouchers or some other salary exchange things like share save, cycle scheme etc. will impact taxable pay.

What does his personal tax account (on HMRC website) say for each employment?

I changed employers part way through a tax year and my payslips don't show the pay from my previous employment - I wouldn't expect my employer to know it? His P60 will include both