Itemised pay statements and statements of fixed deductions

Updating author: Nicky Stibbs

Summary

• Every worker should be provided with a written itemised pay statement at the time of payment of wages or salary or before. (See The right to an itemised pay statement)
• A worker may apply to the employment tribunal to determine issues arising from the failure to provide a pay statement or omissions from it. (See Remedies for failure to provide an itemised pay statement)
• In certain circumstances, a standing annual statement of fixed deductions can be provided instead of setting out fixed deductions in every pay statement. (See Standing statements of fixed deductions)
• If an employer fails to provide a standing statement, a declaration can be obtained from the employment tribunal to that effect. (See Remedies for failure to provide a standing statement of fixed deductions)