Labour Research December 2015

Law Queries

Pay slip information

Q. One of our members finds his pay slips confusing. Are there rules on information in pay slips?


A. Yes, Section 8 of the Employment Rights Act 1996 sets out exactly what should be included in a pay slip: 


• gross amount of the wages or salary;


• deductions from gross amount (for example, tax and National Insurance) and the purposes for which they are made, unless the employer provides a separate statement of fixed deductions at specific times;


• net amount of wages or salary payable; and


• where different parts of the net amount are paid in different ways, the amount and method of payment of each part-payment.


Have a look at www.gov.uk/payslips and www.acas.org.uk/index.aspx?articleid=1366 for further information.