The following Employment Tax guidance note Produced by Tolley in association with Sarah Bradford provides comprehensive and up to date tax information covering:
A worker is legally entitled to be given a written itemised pay statement by his employer at or before the time any wages are paid to them. The right to a payslip was extended to all workers from 6 April 2019; previously, the right only applied to those workers who were classified as employees.
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
where the amount of wage or salary varies by reference to the time worked, the total number of hours worked in respect of the variable amount of wages or salary as either a single aggregate figure or separate figures for different types of work or different rates of pay
The requirement to show the total of number of hours worked where pay varies depending on hours worked ap
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