Does an employer have any duty to provide itemisation of an employee's pay?

Employees have the right to a written itemised pay statement at or before the time of payment of wages or salary. This should provide information on:

  • the gross amount of wage/salary;
  • any variable deductions from the gross wage/salary, including income tax, national insurance contributions and pension contributions;
  • any fixed deductions;
  • the net wage/salary; and
  • if different parts of the net amount are payable in different ways, the amount and method of payment of each part-payment.

In relation to pay periods beginning on or after 6 April 2019, where an employee's pay varies according to time worked, the employer must include on the itemised pay statement the total number of hours worked for which they receive variable pay. This should be provided either as an aggregate figure or as separate figures for different types of work or different rates of pay.

The right to an itemised pay statement is extended to all workers (rather than employees only) from 6 April 2019.