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Itemised pay statement

Overview

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.

There are future changes to the statutory scheme which are due to take effect from 6 April 2019. These include extending the right to receive a pay statement to all workers and requiring number of hours to be recorded on the payslip where pay varies depending on time worked. More information on these changes can be found within our in-depth review of this area.