What are the penalties for failure to provide an itemised pay statement?
Under the Employment Rights Act 1996 an employee may apply to an employment tribunal for a declaration if their employer fails to provide a fully itemised pay statement. The tribunal will determine what particulars should be provided in the statement. It can also award compensation if it finds that unnotified deductions (ie deductions that are not properly noted on the statement) have been made during the period of 13 weeks prior to the date of the application to the tribunal, whether or not the deductions were made in breach of the contract of employment. The compensation will not exceed the amount of the unnotified deductions.