Pay slips and pay intervals

Every employee must be given, by their first pay date, an itemised pay statement listing gross wages, deductions and net wages (section 8, Employment Rights Act 1996 (ERA 96)). If an employer fails to provide a statement, an employee can go to a tribunal to get it. However, as with all tribunal claims, there is now a fee. For more information on tribunal fees see Chapter 1.

If employees are currently paid in cash, this should remain as part of their contractual rights, and the usual rules for contract changes apply (see Chapter 3: Contract changes).

Employers must each year give every employee a certificate (P60) showing annual gross pay, take-home pay and total deductions.

Fixed deductions from pay need not be itemised separately on each pay statement, as long as the total amount of fixed deductions is given and the employer has previously given the employee a statement detailing those deductions (section 9, ERA 96).