Itemised pay statement - what must be included

Under s.8 of the Employment Rights Act 1996, at or before the time at which any payment of wages or salary is made to a worker they must be given an itemised pay statement1. The required particulars are set out below.

Required particulars Notes
The gross amount of the wages or salary -
The amounts of any variable deductions from the gross amount of wages or salary and the purposes for which they are made -
The amounts of any fixed deductions from the gross amount of wages or salary and the purposes for which they are made The pay statement need not contain separate particulars of fixed deductions if it contains an aggregate amount of the fixed deductions to date, so long as the employee has been given a standing statement of fixed deductions
The net amount of wages or salary payable. -
If different parts of the net amount are payable in different ways, the amount and method of payment of each part-payment -

If the amount of wages or salary varies by reference to time worked, the total number of hours worked in respect of the variable amount of wages or salary, either as a single aggregate figure or separate figures for different types of work or different rates of pay2

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1 Merchant seamen, share fishermen and police officers are excluded from the right to an itemised pay statement (Employment Rights Act 1996, ss.199-200).
2 This applies to pay for periods of work that begin on or after 6 April 2019.

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