Chapter 10
An itemised payslip
[ch 10: page 81]Workers should receive a payslip on the day they are paid, showing gross pay and take home pay. It should also list the amount and purpose of any deductions to be taken from pay (see below).
Deductions that can change weekly, such as tax and national insurance, must be listed on each payslip. Agreed pay should be received on time, including holiday or sick pay. It is a fundamental breach of the employment contract not to pay wages on time (Roberts v The Governing Body of Whitecross School [2012] UKEAT 0070/2/1906).