From 6 Apr 2019, all workers in the UK will be entitled to receive a payslip — in either paper or printable electronic format. If a worker’s pay varies by the amount of time worked, the payslip must reflect the hours worked, under recent amendments to the Employment Rights Act. Changes address:
- Payslip entitlement. All workers will be entitled to receive an itemized payslip for all periods of employment — currently, only employees, a subcategory of workers, are entitled to a payslip.
- Information to be shown on payslips. If pay varies according to the time worked, payslips must show the number of hours worked, but they don’t have to include the hours worked by workers who aren’t required to work paid overtime. The payslips of workers earning a fixed salary but who work variable overtime with additional pay at an hourly rate must show the overtime hours worked. Government guidance provides clarification of the law’s application in different types of working arrangements.
- Pay variations due to unpaid leave and statutory sick pay. Pay variations due to unpaid leave or statutory sick pay don’t have to be shown on the payslip unless the worker on leave is paid according to the time worked.
- Enforcement. Workers can file claims for noncompliance with employment tribunals. Tribunals can order the repayment of any unnotified deductions made by the employer during the 13 weeks immediately before the claim was made, even if the employer was entitled to make the deduction. Workers can also make claims for unlawful deduction of wages.
- Information on Employment Status (UK government)
- The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018 (UK government, 7 Feb 2018)
- The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) (No. 2) Order 2018 (UK Government, 25 Apr 2018)
- Government Guidance (13 Dec 2018)