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Employment Law Services Ltd

Itemised Payslips

Employers are obliged to give their employees, either at or before the time any payment of wages is made, an itemised written payslip. The payslip has to contain details of:-

  1. The gross amount of the wages or salary,
  2. The amount of any deductions,
  3. The purpose for which the deduction is made (e.gs pension contribution, income tax, national insurance),
  4. The net amount of wages or salary payable, and
  5. Where different parts of the net amount are paid in different ways, the amount and method of payment of each part.

A statement of fixed deductions can be amended with details of any changes in or to the deductions by a written notice. Any standing statement of deductions can remain effective for up to 12 months. A re-issue of the statement, together with details of any amendments, must be issued before the expiry of the previous statement.

An employee can apply to an employment tribunal if a proper itemised payslip is not provided by their employer. The tribunal can order the employer to pay the employee a sum up to the value of any unnotified deductions made within the 13 weeks prior to the application made to the tribunal. Employees are given special protection if they are dismissed because of asserting their right to an itemised payslip. Unlike most situations, an employee dismissed for having asserted the right to an itemised payslip can bring a claim of unfair dismissal even if they have been employed for under a year.

 

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