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. Acas EC applies. For more information, see Chapter 14.




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




The 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).



From 6 April 2019, under the Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018, workers will be entitled to a payslip stating the number of hours being paid where wages vary according to time worked, either as an aggregate number of hours, or as separate figures for different types of work (or rates of pay). This is in response to union campaigning and pressure from the Low Pay Commission, following growing evidence that for many zero hours contract workers, payslips have become so complicated that it is difficult to understand how their pay has been worked out.