40.—(1) An employee has the right to be given by his employer, at or before the time at which any payment of wages or salary is made to him, a written itemised pay statement.
(2) The statement shall contain particulars of—
(a)the gross amount of the wages or salary,
(b)the amounts of any variable, and (subject to Article (1) any fixed, deductions from that gross amount and the purposes for which they are made,
(c)the net amount of wages or salary payable, and
(d)where different parts of the net amount are paid in different ways, the amount and method of payment of each part-payment.