Payslips All workers must be provided with a payslip. This includes employees and casual workers (Note: prior to 6 April 2019 the statutory right only applied to employees). A payslip must be provided either at or before the point payment of wages or salary is made, not afterwards. The payslip must state: The gross amount of wage/salary earned. Any variable deductions from the gross amount, such as income tax, NI and pension contributions. Any fixed deductions, e.g., student loans or attachment of earnings orders; and The net wage/salary being paid to the worker. Issuing Payslips You can issue payslips electronically, e.g., send it to a worker's work or personal email address, provided they received before or on the payday. Note:

Where you are aware that...

Member's content

On this page

Requirements to provide a payslip

Sign up to continue reading this content and gain access to our Regular Member content