PART IIIEMPLOYMENT PARTICULARS
Right to itemised pay statement
Standing statement of fixed deductions41
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.