From 6 April 2019, the Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) (No 2) Order 2018 (SI 2018/529) and Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018 (SI 2018/147) will come into force and introduce specific requirements in relation to itemised pay statements, ie payslips.

Why does it matter?

The right to receive a written itemised payslip will apply to workers as well as employees.

All payslips must include:

  • the gross amount of the wages or salary
  • net amount of wages or salary payable
  • amounts of any variable or fixed deductions, and the purposes for which they are made
  • total number of variable hours worked (when workers and employees get a different wage depending on the hours they have worked).

What action should you take?

  • Review current pay statements to identify any missing information which you will be obliged to supply when making payments.
  • Ensure your payroll software is updated to be able to implement these changes.