Entitlement to itemised pay statement
5. After Article 49(5) of the No. 2 Order (provisions disapplied in relation to employment below minimum number of hours weekly) there shall be inserted—
“(5A) Subject to paragraph (5B), paragraph (5) shall have effect as respects Article 44 subject to the following modifications, namely—
(a)the substitution of a reference to 8 hours weekly for the reference to 16 hours weekly; and
(b)the omission of the words “Subject to paragraphs (6), (7) and (8)”.
(5B) Paragraph (5A) shall not apply in relation to employment if, at the relevant date, the number of employees employed by the employer, added to the number employed by any associated employer, is less than 20.
(5C) For the purposes of paragraph (5B) “relevant date” means the date on which any payment of wages or salary is made to an employee in respect of which he would, apart from paragraph (5B), have the right to an itemised pay statement.”.