From 6 April 2019, in a change to the law, payslips will also need to itemise the number of hours paid for where a worker is paid on an hourly rate basis. The number of hours must be given as either a single figure or as separate figures for different types of work (or rates of pay).

With effect from 6 April 2019 all (including agency workers and zero hours workers) will be entitled to itemised payslips in the same way as employees. Following that date, only the genuinely self-employed will not be entitled to receive an itemised payslip.

Remedy for failure to provide an itemised pay statement

Where a tribunal finds that any unrecorded deductions (i.e. deductions not included on a payslip) have been made during the 13 weeks immediately before the employee's application to the tribunal for a reference, it may order the employer to pay compensation of up to the aggregate amount of those unrecorded deductions during the 13-week period, if the tribunal decides this is more than a technical breach and the claimant has suffered actual loss.

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