Itemised pay statements

The Employment Rights Act 1996 requires employers to issue employees with an itemised statement of pay. This must cover:

• Gross earnings
• Net pay
• Amount of fixed and variable deductions from gross earnings and the purposes for which they are made, unless employers provide: - A separate statement of fixed deductions, detailing the amount, purpose and intervals at which deductions are made, and
  - Re-issued at least every 12 months as a standing statement such as the P60 form
• The amount and method of payment of each part payment, where different parts of the net amount are paid in different ways.

Useful information:

• Directgov 
• HM Revenue and Customs

Reviewed and updated by the HR Services Partnership - April 2010.

Back to Pay & Remuneration overview