Client Login

Hallett
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:-
  • The gross amount of the wages or salary,
  • The amount of any deductions,
  • The purpose for which the deduction is made (e.gs pension contribution, income tax, national insurance),
  • The net amount of wages or salary payable, and
  • Where different parts of the net amount are paid in different ways, the amount and method of payment of each part.
  • The method of payment,
  • The pay date.
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.

Since 6 April 2019 workers also have the right to receive a written itemised pay statement, and where pay varies depending on actual time worked the number of hours worked should be recorded on the payslip.

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 two years.

 

Advanced Site Search

Free Factsheets

Redundancy - Redundancy is one of the potentially fair rea...

Holiday Entitlement and Pay - Until the introduction of the Working Time Re...

Compromise/ Settlement Agreement - A Settlement Agreement (formerly called a Com...

Monitoring and Surveillance of Staff - Employers may have a variety of reasons for m...

National Living Wage - The National Living Wage came into effect on ...

More Information
For more information, help, and specialist employment law advice

Latest News

The importance of getting the words right

An unusual case has been heard by t...

Changes to draft legislation on protection from sexual harassment

The “Me Too” movement and various h...
More News