Pay statements and records

By Tolley in association with Sarah Bradford

The following Employment Tax guidance note by Tolley in association with Sarah Bradford provides comprehensive and up to date tax information covering:

Pay statements and records
Itemised pay statements (pay slip)
Pay records

Please note that all case references in this guidance note are subscription sensitive.

Itemised pay statements (pay slip)

An employee is legally entitled to be given a written itemised pay statement by his employer at or before the time any wages are paid to him.

ERA 1996, s 8

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

The employee’s right to be given an itemised pay statement is not conditional on his having requested one.

Coales v John Wood [1986] IRLR 129

Non-employees do not have the right to receive a pay slip. Non-employees include: