Can an employer provide an electronic pay statement online or by email, or must it provide a hard copy?
Section 8 of the Employment Rights Act 1996 provides that an employer must give an employee a written itemised pay statement at or before the time any payment of wages or salary is made. HM Revenue and Customs (HMRC) has approved the issue of such statements in electronic format. It is not necessary for the employer to issue a hard copy in addition to this. HMRC has also approved the electronic issue of form P60 (the summary of pay and tax for the year) from the 2010/11 tax year onwards.