The following Employment Q&A provides comprehensive and up to date legal information covering:
An employee (but not another type of worker) is entitled to be given a written itemised pay statement by his employer at or before the time any wages are paid to him. The statement must contain particulars of:
the gross amount of wages
the amounts of any variable and any relevant fixed deductions and the purpose for which they have been made
the net amount of wages
where different parts of the net amount are paid in different ways, the amount and method of payment of each part
In any Act, unless the contrary intention appears, 'writing' includes typing, printing, lithography, photography and other modes of representing or reproducing words in a visible form; and expressions referring to writing are to be construed accordingly.
In Anakaa, the Northern Ireland Court of Appeal considered the question of online payslips.
For further information, including a discussion of Anakaa, see Practice Note: Pay statements and records—Itemised pay statements.
You may also find useful Harvey BI [386.02]: What form should the pay statement take?, which states:
‘The pay statement must be 'written' and must contain certain particulars (ERA 1996 s 8). Although there is no authority
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