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Changes to the law on payslips


From 6 April 2019 your business will have to give every worker on its payroll - not just employees - an itemised pay statement. In addition, some new information must be provided. What’s happening?

New law. On 6 April 2019 the Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) (No.2) Order 2018 comes into force. It extends the statutory right to receive an itemised pay statement, i.e. a payslip, to all workers (only employees have this statutory right at the moment). From that date your business will have to provide everyone on the payroll with a payslip, including e.g. zero-hours contract workers and contractors.

Required information. Currently, a payslip must give the recipient the following information:

(1) the gross amount of the wages or salary being paid;

(2) the amounts of any variable or fixed deductions from that gross amount;

(3) the reason for the deductions made, e.g. NI contributions or attachment of earnings orders;

(4) the net amount of wages or salary payable; and


(5) where different parts of the net amount are paid in different ways, the amount and method of each part-payment.


Additional facts. From 6 April 2019 additional information must also be given where a worker’s pay varies depending on the number of hours they have worked, e.g. someone with a fixed monthly salary works variable overtime with additional pay. In this situation, the payslip should state the number of hours worked for which the individual is being paid. This can be given as a single combined amount or as an itemised list of hours worked and the different rates of pay.


Tip. Payslips can be provided in either a printed, handwritten or electronic format and must be delivered on or before the employee’s actual payday. Further information can be found in the government’s free guidance on the new legislation:


Payslips will have to state the number of hours worked where pay fluctuates because hours vary. This information can be given as a single amount or as an itemised list of hours worked.


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