Key facts
- All employees and workers (including agency workers) are entitled to an itemised payslip.
- Payslips must be provided on or before payday.
- Since April 2019, payslips for hourly workers must show hours worked.
- Payslips can be paper or electronic (email, online portal, etc.).
- Failure to provide payslips can lead to an employment tribunal claim.
The Legal Right to a Payslip
Under the Employment Rights Act 1996 (as amended), every employee and worker in the UK is entitled to receive an itemised pay statement (payslip) from their employer. This right was extended to all workers (not just employees) from 6 April 2019.[1]
What a Payslip Must Include
An itemised payslip must show:[1]
| Item | Description |
|---|---|
| Gross pay | Total earnings before deductions |
| Variable deductions | Each deduction that varies from period to period (Income Tax, NI, student loan, etc.) — shown individually with the amount and purpose |
| Fixed deductions | Deductions that are the same each period (e.g. fixed pension contribution, union dues) — can be shown as a total if a separate statement of fixed deductions has been issued |
| Net pay | Take-home pay after all deductions |
| Payment method | How pay is made (e.g. BACS, cheque) — if paid in parts (e.g. partly into two bank accounts), show each amount separately |
| Hours worked | For workers whose pay varies with hours worked — required since April 2019 |
Best Practice: Additional Items
While not all legally required, most payslips also show:
- Employee name and payroll number
- Employer name and PAYE reference
- NI number
- Tax code
- NI category letter
- Pay period (e.g. “Month 6” or “Week 22”)
- Year-to-date totals for gross pay, tax, and NI
- Employer pension contributions
- Holiday accrual or remaining holiday days
Tip: Including year-to-date figures on payslips helps employees check their tax position during the year and makes it easier to spot errors early.
The Hours-Worked Requirement
Since April 2019, payslips for workers whose pay varies with hours worked must show the number of hours. This applies to:[2]
- Hourly-paid employees
- Workers on zero-hours contracts
- Staff with variable shifts
Salaried employees on a fixed annual salary are generally exempt from the hours requirement, unless their pay varies based on hours.
Paper vs Electronic Payslips
There is no legal requirement for payslips to be in a specific format:[1]
- Paper payslips — handed to the employee or posted
- Email payslips — sent as a PDF attachment or in the body of an email
- Online portal — available through payroll software or an employee self-service system
- Payroll app — accessed through a mobile application
The critical requirement is that the employee can access their payslip on or before payday.
Statement of Fixed Deductions
If an employee has deductions that remain the same each period (e.g. a fixed union subscription), the employer can issue a Standing Statement of Fixed Deductions once, rather than itemising them on every payslip. This statement:
- Must list each fixed deduction, its amount, and the interval of the deduction
- Is valid for up to 12 months
- Must be updated if any fixed deduction changes
Frequently Asked Questions
Do agency workers get payslips?
Yes. Since April 2019, the right to an itemised payslip was extended to all workers, not just employees. This includes agency workers, casual workers, and those on zero-hours contracts.
Can payslips be provided electronically?
Yes. There is no legal requirement for payslips to be on paper. They can be sent by email, made available through an online portal, or provided through payroll software. The key requirement is that the employee can access the payslip on or before payday.
What happens if I do not give payslips?
Employees can take the matter to an employment tribunal. The tribunal can order the employer to provide payslips and may award compensation if there was an underpayment of wages that could have been detected from a proper payslip.
Do payslips need to show pension deductions?
Payslips must show all deductions, including pension contributions. Both the employee’s contribution and the employer’s contribution should ideally be shown, along with the pension scheme name.
Further Reading
- Statutory Deductions (Tax, NI, Student Loan) — the mandatory deductions shown on payslips
- Pension Auto-Enrolment Deductions — pension contributions on payslips
- P60 Explained — the annual summary of payslip totals
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Sources
- Payslips — GOV.UK
- Employment Rights Act 1996: itemised pay statement — legislation.gov.uk
- Running payroll — GOV.UK