Updated to highlight the impact of the General Data Protection Regulation, in force from 25 May 2018, on this document.
Updated to include information on Regulations that will extend the right to itemised pay statements to workers, from 6 April 2019.
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 table summarising what must be included in an itemised pay statement.
HR and legal information and guidance relating to pay statements.