Pay statements/slips

Under the Employment Act 2006 a payslip is often referred to as 'an itemised pay statement'. A worker (which includes an employee) has the right to be given a pay statement setting out basic information such as:

• Gross earnings (i.e. before tax and NI etc.)
  
  
• Any deductions (including what they are and why they are made)
  
  
• Net pay (after tax and National Insurance and any other deductions)
  
  
• Where different amounts are paid in different ways – this must be stated
  
  
• If a worker’s hours change from one pay period to another (for example, due to overtime or variable hours) the statement must show the hours worked and the amount paid for those hours. Pay statements must be provided at or before any payment of wages are made

It is important to note that an employer should not simply leave pay statements in an area for workers to collect, nor wait until they are asked to provide them. The responsibility is on the employer to ensure that pay statements are provided to workers.

Pay statements can be provided in a number of ways, including hard copy, email, or via an online system. However, employers must ensure that workers are able to access their pay statements in the format used.

Failure to provide pay statements on time may result in a worker making a complaint to the Employment and Equality Tribunal, which may award compensation.

Please see our resources below for further information.