Updated to include details of the national minimum wage rates, effective from 1 April 2018.
In Ridge v Her Majesty's Land Registry EAT/0098/14, the EAT held that the recovery of an overpayment of wages made the previous month caused by unprocessed absence constituted a deduction for the purposes of s.8 of the Employment Rights Act 1996, and therefore had to be clearly set out and explained on the employee's payslip.
The Employment Appeal Tribunal (EAT) has held that, where an employee's pay for a period is reduced to recover an overpayment for a previous period, that reduction represents a deduction that should be identified on the employee's payslip.
A model itemised pay statement for use at or before the payment of wages to the employee to set out the breakdown of the amount paid and any deductions.
A table summarising what must be included in an itemised pay statement.
HR and legal information and guidance relating to pay statements.