An employee has the right to be given a written, itemised pay statement by their employer. This must be provided at or before the time when any payment of wages or salary is made.
Where the employer chooses to provide payslips online, they should remember that the obligation is to give the statement on or before payday. Therefore, if there were any technical problems and payslips were not available online until after payday the employer would technically be in breach.
Employers usually provide further information (such as National Insurance numbers) on a pay slip. However, itemised pay statements must include at least the following information:
- The gross amount of wages or salary.
- The amounts of any variable and any fixed, deductions from that gross amount and the purposes for which they are made (subject to the ability to provide a statement of fixed deductions instead).
- The net amount of wages or salary.
- Where different parts of the net amount are paid in different ways, the amount and method of each part-payment.
Also, in order to demonstrate compliance with national minimum wage legislation, employers must keep sufficient records of the hours worked by and the payments made to their workers.
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Employers can choose whether they provide printed or electronic (online) payslips. Payslips must be provided on or before payday.