UK Payslips – A Change to the Law from 6 April 2019

Payslips are currently required to show the following information for each payday:

  • Earnings before and after any deductions
  • The amount of any deductions that may change each time an employee is paid, such as tax and National Insurance.
  • Details of any deductions fixed in amount, for example repayment of a loan.  (Employers may choose to do this either on a payslip, or in a separate written statement. This separate statement must be sent out before the first payslip and employers must update it every year.)

The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018 comes into force on 6 April 2019.

The amendment requires an itemised pay statement to also contain details of the number of hours worked by the employee for which they are being paid, but only in situations where the employee’s pay varies as a consequence of the time worked.

For example, if an employee has a different rate of pay for day and night shift work, the details of their hours on each shift will have to be set out on their payslip.

If you have any queries, please do not hesitate to contact a member of our payroll team on 01246 274121 – Option 1.