Currently, all employees have a statutory right to receive a written itemised pay statement either before or at the time of payment of wages or salary. Employers are legally required to provide the statement and this must contain specific information outlined within the Employment Rights Act 1996.
- A failure to provide the pay statement, or where a statement is provided which does not contain the required information, could lead to the employee making a reference to an employment tribunal.
- Additionally, an employee may receive compensation whereby they have failed to be provided with the pay statement and the organisation has carried out an unnotified deduction from their wages within the previous 13 weeks.
- Itemised pay statements are also known as payslips, pay stubs or pay records.
- Since 6 April 2019 workers also have the right to receive a written itemised pay statement and where pay varies depending on time worked the number of hours worked should be recorded on the payslip. More information on these changes can be found within our in-depth review of this area.