This Practice Note examines the right of a worker (or, in relation to Wages or salary paid in respect of a period of work that began before 6 April 2019, an employee) to receive an itemised pay statement under section 8(1) of the Employment Rights Act 1996 (ERA 1996) (see: Itemised pay statements below). It also considers:

1. •

   whether online payslips comply with the Requirements of ERA 1996, s 8 (see: Online payslips below)

2. •

   what information should be included in a pay statement

3. •

   references to employment tribunal, and

4. •

   pay records

In the case of tips, gratuities and service charges which an employer is paid, or over which it exercises control or significant influence (qualifying tips), the employer is required to maintain a record of all qualifying tips paid at their place of business, and their allocation and distribution between each worker, and Workers have the right to request access to that record. For more information, see Practice Note: Allocating tips, gratuities and service charges to workers—Record-keeping requirements.