Pay statements and records

Produced by Tolley in association with Sarah Bradford
Pay statements and records

The following Employment Tax guidance note Produced 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

Itemised pay statements (pay slip)

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:

  1. the gross amount of wages

  2. the amounts of any variable and any relevant fixed deductions and the purpose for which they have been made

  3. the net amount of wages

  4. where different parts of the net amount are paid in different ways, the amount and method of payment of each part

  5. 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 applies for pay periods beginning on or af

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