Payslips

The legal requirements for payslips.

Employers in the Swansea area should be aware of the legal requirements concerning payslips – here is the Carr Jenkins Hood guide to the essentials…

Most employees receive payslips and take them for granted, but what are the legal requirements?

All workers, including those working part-time and temporarily, are entitled to receive a written payslip on or before their pay day. A worker is anyone who personally performs work or services to an organisation, under an employment contract or any other type of contract. The Employment Rights Act (ERA) sets out the required contents of a payslip:

  • Gross pay
  • Amounts and purpose of variable and fixed deductions
  • Net pay
  • Method of payment (where different amounts are paid in different ways)

In practice, most employers give much more information than the basic statutory requirements. For instance, it is obviously good practice to analyse gross pay to show:

  • Basic pay
  • Number of hours worked and rate paid (if worker works variable hours or overtime)
  • Bonus, commission, etc.
  • Special allowances
  • Sick pay (including Statutory Sick Pay)
  • Parental pay (including Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay)
  • Holiday pay
  • Employer's and employee's pension contributions

It is also usual to show the period covered by the payment, and the date of payment.

You can significantly reduce queries from employees by giving basic details such as:

  • National insurance number
  • PAYE tax code
  • Tax Office name and reference

If you are an employer in the Swansea area we can provide support and advice – contact Carr Jenkins Hood.

Do you have any questions for us?

Simply get in touch and the relevant team member will get back to you asap.


Home | Site map | Accessibility | Disclaimer | Privacy |

© 2021 Carr Jenkins Hood. All rights reserved.

Carr Jenkins Hood is the trading name of Redwood Wales Limited, a Company registered in England and Wales Number: 05137675.
Registered office: Redwood Court, Tawe Business Village, Swansea Enterprise Park, Swansea, SA7 9LA.

We use cookies on this website, you can find more information about cookies here.