| Commentary

160 Other requirements as to writing

| Commentary

160 Other requirements as to writing

An employee has a right to receive with each payment of wages or salary a written itemised pay statement containing particulars of:

  1. 160.1

        the gross amount payable;

  2. 160.2

        the amounts of variable and fixed deductions, and the purposes for which sums have been deducted; and

  3. 160.3

        the net amount payable1.

The employer may issue an annual statement in respect of deductions of a fixed nature, provided the same deductions are made in respect of each payment period2.

It is unlawful to make deductions from employees’ wages or salaries, for example,

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