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PART IIIN.I.EMPLOYMENT PARTICULARS

Right to itemised pay statementN.I.

Standing statement of fixed deductionsF1N.I.

41.—(1) A pay statement given in accordance with Article 40 need not contain separate particulars of a fixed deduction if—

(a)it contains instead an aggregate amount of fixed deductions, including that deduction, and

(b)the employer has given to the employee, at or before the time at which the pay statement is given, a standing statement of fixed deductions which satisfies paragraph (2).

(2) A standing statement of fixed deductions satisfies this paragraph if—

(a)it is in writing,

(b)it contains, in relation to each deduction comprised in the aggregate amount of deductions, particulars of—

(i)the amount of the deduction,

(ii)the intervals at which the deduction is to be made, and

(iii)the purpose for which it is made, and

(c)it is (in accordance with paragraph (5)) effective at the date on which the pay statement is given.

(3) A standing statement of fixed deductions may be amended, whether by—

(a)addition of a new deduction,

(b)a change in the particulars, or

(c)cancellation of an existing deduction,

by notice in writing, containing particulars of the amendment, given by the employer to the employee.

(4) An employer who has given to an employee a standing statement of fixed deductions shall—

(a)within the period of twelve months beginning with the date on which the first standing statement was given, and

(b)at intervals of not more than twelve months afterwards,

re-issue it in a consolidated form incorporating any amendments notified in accordance with paragraph (3).

(5) For the purposes of paragraph (2)(c) a standing statement of fixed deductions—

(a)becomes effective on the date on which it is given to the employee, and

(b)ceases to be effective at the end of the period of twelve months beginning with that date or, where it is re-issued in accordance with paragraph (4), with the end of the period of twelve months beginning with the date of the last re-issue.

F1functions transfered SR 1999/481

Non-textual amendments applied to the whole Legislation can be found in the Introduction