Commentary

A. Introduction to itemised pay statements

Division BI Pay
| Commentary

A. Introduction to itemised pay statements

| Commentary

8.     Itemised Pay Statements

Contributing Editor

STEPHEN C MILLER LLB

Partner, Clyde & Co

A.     Introduction to itemised pay statements

A worker is entitled, every time he is paid his wages or salary, to receive a written statement giving a breakdown of the amount paid to him: see ERA 1996 ss 812. The aim is to ensure that workers have sufficient information in their pay slips to understand how their net pay has been calculated. As HHJ David Richardson put it in Ridge v HM Land Registry UKEAT/0098/10 (23 September 2014, unreported):

''The purpose of an

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