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Website URL : https://acas.org.uk/index.aspx?articleid=6637

Payslips

What is a payslip?

A payslip is a document that employers give to their workers to show them what they have earned and what has been deducted from their pay. They are also called wage slips and itemised pay statements.

Who gets a payslip?

All employees must get payslips.

From April 2019, all workers must get payslips. This includes agency workers, who must get payslips from their agency.

Anyone who is genuinely self-employed is not entitled to get a payslip.

Members of the armed forces and police force, merchant seamen and women and anyone paid by a share in the profits or gross earnings of a fishing vessel are not entitled to get a payslip.

What must a payslip show?

A payslip must include:

  • the gross amount of wages or salary to be paid
  • the net amount of wages or salary to be paid
  • the amounts of any variable deductions
  • the amounts of any fixed deductions
  • a breakdown of how the wages will be paid if more than one payment method is used (e.g. cash and cheque)

Variable hours

From April 2019, a payslip must show the total number of variable hours a worker has worked. This is only required when workers are paid based upon the amount of time they have worked. This might be because they have worked overtime, the number of hours they work changes in each pay period, or the rate they get for working certain hours is different.

The payslip only needs to show the hours that actually vary. For example, if a worker is salaried to work for 20 hours in a pay period but also works 4 hours of overtime, only the additional 4 hours must be recorded.

These hours can be shown as a single total or they can be broken down.

How are payslips given?

Employers can choose to provide payslips electronically or in writing.

When should payslips be received?

Workers must get their payslips on or before their pay day.

It is good practice to provide payslips ahead of time in case of delays or errors.

Standing statement of fixed deductions

Sometimes an employer will choose to provide one total amount for fixed deductions.

They must only do this if they have given a worker a separate 'standing statement of fixed deductions', which makes it clear how the total breaks down and what each amount is for.

Problems with payslips

If a payslip isn't accurate

Sometimes a payslip is provided but the details seem to be incorrect. For example, the amounts being paid or deducted are too much or too little.

If a worker thinks a payslip is incorrect, they should try to speak to their supervisor, line manager or pay team as soon as they can. It can be helpful for the worker to say what they think the payslip should say to be correct.

If this doesn't solve things, workers can put their concern into a formal written grievance.

Making a claim if a payslip is delayed or isn't provided

Payslips can sometimes be delayed or might not be provided at all. This might be because of a delay that is taking too long, or because an employer can't or won't provide it.

In many cases, this will be because of an unexpected problem. An employer should contact their workers before the payslip is usually due, tell them there is a delay and when they can expect the payslips to be available.

If a payslip is not received by payday, a worker should try to speak to their supervisor, line manager or pay team as soon as they can.

If this doesn't solve things, workers can put their concern into a formal written grievance.

If this still doesn't solve things, they will be able to bring a claim to an employment tribunal. Further information is available from the Acas Helpline and Ministry of Justice - Employment Tribunal guidance.