Itemised pay statements (pay slip)
A worker is legally entitled to be given a written itemised pay statement by his employer at or before the time any wages are paid to them. The right to a payslip was extended to all workers from 6 April 2019; previously, the right only applied to those workers who were classified as employees.
The statement must contain particulars of:
- •
the gross amount of wages
- •
the amounts of any variable and any relevant fixed deductions and the purpose for which they have been made
- •
the net amount of wages
- •
where different parts of the net amount are paid in different ways, the amount and method of payment of each part
- •
where the amount of wage or salary varies by reference to the time worked, the total number of hours worked in respect of the variable amount of wages or salary as either a single aggregate figure or separate figures for different types of work or different rates of pay
The requirement
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