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, ERA 96). If an employer fails to provide a statement, the employee can go to a tribunal to get it. However, as with all tribunal claims, there is now a fee. Acas EC applies. For more information, see Chapter 13.



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



The 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).