Part IEmployment particulars
Right to itemised pay statement
8Itemised pay statement
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 section 9) 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.
9Standing statement of fixed deductions
1
A pay statement given in accordance with section 8 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 subsection (2).
2
A standing statement of fixed deductions satisfies this subsection 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 subsection (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 subsection (3).
5
For the purposes of subsection (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 subsection (4), with the end of the period of twelve months beginning with the date of the last re-issue.
10Power to amend provisions about pay and standing statements
The Secretary of State may by order—
a
vary the provisions of sections 8 and 9 as to the particulars which must be included in a pay statement or a standing statement of fixed deductions by adding items to, or removing items from, the particulars listed in those sections or by amending any such particulars, and
b
vary the provisions of subsections (4) and (5) of section 9 so as to shorten or extend the periods of twelve months referred to in those subsections, or those periods as varied from time to time under this section.