What is the SA102 employment page?
The SA102 is the set of supplementary pages used to record employment income on your SA100 tax return. gov.uk says to use an employment page for each employment or directorship you had in the tax year, so two jobs mean two pages. Employees and company directors both use it.
Figures checked against gov.uk on . General information, not tax advice.
What goes on it
You enter pay, tax already deducted through PAYE and any other employment details, one page per employer. The figures normally come from your P60 or, if you left a job during the year, your P45. Benefits your employer provides are normally reported to you on a P11D.
A company director uses the same page for directorship income, even when no PAYE tax was deducted.
Why employees file at all
Most employees never see an SA102 because PAYE collects their tax. It comes into play when something else puts you in Self Assessment, for example a side business, rental income or the High Income Child Benefit Charge, and your employment is then reported on the same return.
The page is updated each year, and the 2026 notes changed the guidance for company directors completing the employment pages.