Employers are obliged to give their employees a payslip at or before the date that they receive their wages. This right does not extend to sub-contractors or freelance workers.
This payslip contains the required elements of a written itemised pay statement under the Employment Rights Act 1996:
- Gross amount of pay before deductions of tax or National Insurance contributions;
- Fixed deductions, such as trade union subscriptions;
- Variable deductions, such as income tax and National Insurance contributions;
- Net amount of pay;
- Method of payment – to be used where different parts of the net payment are paid in different ways, e.g. part cash and part cheque.
These elements must be filled in by the employer.
The payslip contains additional elements for a more detailed statement of pay, including:
Pay Rate, where the rate of pay can be set out, i.e. whether it is hourly, annually etc;
- Tax Code;
- National Insurance number;
- Deductions such as student loan repayments, statutory sick pay, statutory maternity pay, ordinary statutory paternity pay, additional statutory paternity pay, statutory adoption pay [please note these payments can be recorded separately on the employee’s P11 Deductions Working Sheet];
- Additional payments, such as holiday pay, overtime, tips or bonuses;
- Description of the type of wages, i.e. whether it is a basic or bonus wage;
- Pension contributions.
Employers are not obliged by law to fill out these additional elements on the payslip; however, it is considered good practice to do so.
This payslip is in open format. Either enter the requisite details in the highlighted fields or adjust the wording to suit your purposes.
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