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 workers work or personal email address, provided they received before or on the payday. Note:
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Requirements to provide a payslip
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