1. Information about pay
[ch 1: page 6]All workers are entitled under UK law to information about the pay they receive for work undertaken. The law applies to all employees, and workers on fixed-term contracts. Agency workers also have a legal right to information about their pay.
Employees are entitled to an itemised pay statement (a pay slip) to accompany each payment of wages, setting out each element of gross pay, each deduction and the amount of net pay (section 8, Employment Rights Act 1996). If an employer fails to provide such a statement, an employee can make a claim to the employment tribunal.
Information on fixed deductions, such as union subscriptions, do not need to be separately itemised and may be shown as a consolidated total, provided that a statement explaining the breakdown of each item is provided at least every 12 months (section 9, ERA 1996).
Additionally, each year the employer must provide employees with a P60 certificate which shows gross pay for the year, total take-home pay received and the total deductions made during the year. This is usually provided shortly after the close of the tax year in early April.
See the box on page 13 for legal distinctions between “employees’” and “workers’” employment rights, including those relating to pay.