From 6 April 2019, employers will have to provide all their workers – including permanent, casual and zero hours staff – with fully itemised payslips.

The payslips will show: the number of hours worked; the pay period worked in; earnings before and after any deductions; the amount of any deductions that may change from one period to another (for instance, tax and National Insurance); details of fixed amount deductions and the net wages to be paid.

Additional information must be shown on a payslip for workers whose pay varies depending on the number of hours they have worked. Where this applies, the number of hours paid for on this basis (i.e. on the amount of time worked) must be shown. Any other hours do not need to be shown. If a worker is paid according to the amount of time worked and takes unpaid leave or receives statutory sick pay any hours they did work will still need to be included on their payslip.

The hours can be shown either as a single total of all such hours in the pay period, or they can be broken down into separate figures for different types of work or different rates of pay.

Payslips may be provided in either a physical format or an electronic format that can be printed.

The new regulation comes under the Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018. It aims at making it easier for workers to understand their pay, ensure it is correct, and challenge their employers if they feel it is wrong.

For further questions, consult HMRC’s guidance:

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