Pay statements

New and updated

• Type:

  Employment law guide

  Itemised pay statements and statements of fixed deductions

  Updated to reflect that the right to itemised pay statements is extended to workers and that pay statements must include additional information where pay varies according to time worked, from 6 April 2019.

• Type:

  Quick reference

  Itemised pay statement - what must be included

  Updated to include a reference to information that must be included in payslips for staff whose pay varies with time worked, effective from 6 April 2019.

• Type:

  FAQs

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

• Type:

  Letters and forms

  Itemised pay statement

  A model itemised pay statement for use at or before the payment of wages to the employee or worker to set out the breakdown of the amount paid and any deductions.

• Date:

  1 October 2014

  Type:

  Employment law cases

  Payslips: deductions for overpayments should be itemised, says EAT

  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.

• Type:

  Tasks

  Provide an itemised pay statement

• Type:

  FAQs

  Can an employer provide an electronic pay statement online or by email, or must it provide a hard copy?

• Type:

  FAQs

  What are the penalties for failure to provide an itemised pay statement?

• Type:

  FAQs

  Must an employer provide detailed information on fixed deductions in every pay statement?