Pay slips and pay intervals 





The law governing payslips changed from 6 April 2019 in the following ways:


• all workers, not just employees, now have the right to an itemised payslip, which must be provided by the first pay date; 


• extra information must be added to the payslip. The payslip already had to show gross wages, all variable elements of pay, any deductions and net wages. If different parts of the net wages were paid in different ways, the amount and method of each part payment also needs to be shown (section 8, ERA 96). From 6 April 2019, the payslip must also show the number of hours for which the worker is being paid, in all cases where wages vary depending on the number of hours worked. 


These changes are a response to union campaigning and to pressure from the Low Pay Commission. There is evidence that for many workers on insecure contracts, payslips have become so complicated that it is difficult to understand how their pay has been worked out. 


The changes are found in the Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018.


An itemised pay slip must record the reason for any deduction (Ridge v HM Land Registry [2014] UKEAT/0098/10/DM). Fixed deductions 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).


If an employer fails to provide an itemised payslip, the employee can go to a tribunal to get it. Acas EC applies. For more information, see Chapter 14.


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