Commentary

(3) What information should the pay statement include?

Division BI Pay
| Commentary

(3) What information should the pay statement include?

| Commentary

(3)     What information should the pay statement include?

Under ERA 1996 s 8(2) there are five pieces of information that must be included in the pay statement. The first three are:

  1.  

    —     the gross amount of wages or salary: s 8(2)(a);

  2.  

    —     the amounts of any deductions from the gross amount and the purposes for which the deductions are made (see further para [388] ff): s 8 (2)(b); and

  3.  

    —     the net wages or salary payable: s 8(2)(c).

In essence, this means that the pay slip must state the figure for gross pay and then detail the deductions that have been made so as to arrive at (and quantify) the net amount. Anything less than this will not do. Accordingly, the

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