Pay slips and statements

Most employees have a statutory right to receive a detailed written pay statement at or before the time of payment. This right does not extend to ‘workers’. Members of the police service also are not covered by this provision.


Every pay statement must give the following particulars:-

  • the gross amount of the wages or salary
  • the amounts of any fixed deductions and the purposes for which they are made (for example, trade union subscriptions)
  • the amounts of any variable deductions and the purposes for which they are made (such as tax or national insurance)
  • the net amount of any wages or salary payable
  • The amount and method of each part-payment when different parts of the net amount are paid in different ways, for example the separate figures of a cash payment and a balance credited to a bank account.


Complaints about the failure of an employer to give an itemised payslip, or about information left out from itemised pay statements, may be made to an employment tribunal. An employment tribunal cannot deal with a question relating only to the accuracy of an amount stated in any pay slip.


Dismissing an employee because s/he seeks to enforce the right to an itemised pay statement, either by making a reference to an employment tribunal, or by alleging that the employer has infringed those rights, is unlawful, regardless of length of service.

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