Salary slip format in Pakistan
Written by the StreamHCM team for HR and payroll managers in Pakistan. Updated on 30 October 2026.
A usable salary slip names the month, the person, every earning and every deduction, then the net. In Pakistan the lines people argue about are income tax and EOBI. Tax follows the FBR salaried slabs for the year. EOBI is 1% of a notified wage base for the employee, not 1% of gross. The table below is a format you can copy. The rupees are an example, not a ruling.
What to put on the slip
Header first: employer name, employee name, designation, department or branch, employee code if you use one, and the pay month. Then two columns, earnings and deductions. Earnings are basic and the fixed allowances in the contract (house rent, medical, conveyance, and any other named allowance). Deductions are only amounts that actually leave the employee's pay: tax, employee EOBI, employee provident fund if the scheme says so, loan instalments, and attendance recoveries. Net pay is earnings minus those deductions.
Print the wage base used for EOBI next to the EOBI line. If the slip only says “EOBI Rs. 407”, a reader cannot see whether you used the notified base or a percentage of gross. The rate write-up is the EOBI contribution guide. A single employee's contribution is the EOBI calculator. The payslip story, including why a spreadsheet that takes 1% of gross is wrong, is EOBI deduction on salary in Pakistan.
Sample salary slip
The rows use the same illustration as the payroll calculator on this site: gross Rs. 160,000, income tax Rs. 6,000, employee EOBI Rs. 407. Employer EOBI of Rs. 2,035 is shown as a note and is not subtracted. No provident fund or loan is included, so you can see the format without extra lines. Tax on a real employee depends on the year-to-date and the Finance Act slabs. Do not copy Rs. 6,000 onto a different salary.
| Line | Basis used in this example | Amount (PKR) |
|---|---|---|
| Employee | Sample only. No real person. | — |
| Pay month | Any month in tax year 2026-27 | — |
| Basic salary | Contracted basic | 100,000 |
| House rent | Fixed allowance | 40,000 |
| Medical | Fixed allowance | 10,000 |
| Conveyance | Fixed allowance | 10,000 |
| Gross earnings | Sum of the lines above | 160,000 |
| Income tax | Illustrative withholding on this gross, not a slab lookup for every salary | 6,000 |
| EOBI, employee | 1% of wage base Rs. 40,700, not of gross | 407 |
| Net pay | 160,000 − 6,000 − 407 | 153,593 |
| EOBI, employer (note only) | 5% of the same wage base. Company cost. Not deducted. | 2,035 |
Lines people leave off
- The pay month. A slip with no month cannot be matched to a return.
- Separate tax and EOBI. Mixing them into “statutory” hides an over-deduction.
- The EOBI wage base. Rs. 407 only makes sense if the reader can see Rs. 40,700 × 1%.
- Employer EOBI as a deduction. That reduces take-home by money the employee does not owe.
- A loan or advance with no balance. Show the instalment and what remains.
Check the two statutory numbers
Income tax on salary is withheld under Section 149 against the salaried slabs for the tax year. The public walkthrough is the salary tax calculator and the salary tax guide. EOBI rates and the Rs. 40,700 base come from EOBI's own notices, summarised in our guide from Circular No. 01/2026-27. Both can change. This sample states the assumption and does not replace a look at FBR or EOBI.
When the same lines should be produced from attendance and the employee record, rather than typed into a sheet, see payroll software in Pakistan.
Questions
What must a salary slip in Pakistan show?
Name the month, the employee, each earning, and each deduction on its own line. At minimum that is gross, income tax where it applies, the employee EOBI share on the wage base, any provident fund or loan, and net pay. A single “deductions” lump is how disputes start.
Are the rupees in the sample a legal payslip?
No. They are an illustration aligned with the payroll calculator on this site: gross Rs. 160,000, tax Rs. 6,000 on that example, and EOBI of Rs. 407 on a Rs. 40,700 wage base. Your slabs, allowances and wage base can differ. Check FBR and EOBI before you pay.
Should employer EOBI appear as a deduction?
The employee 1% is a deduction. The employer 5% is a company cost. You can print it as a note so the contribution file matches the slip, but it should not reduce net pay.