Changes to Pay Statements from April 2019 - What You Need to Know
An amendment to the Employment Rights Act 1996 (ERA), which comes into force on 6 April 2019, means that all workers...
... (as defined by section 230(3) ERA) will have the right to be given an itemised pay statement on or before the date on which they receive their pay.
As per the current law, the written statement will need to include:
- the gross amount of wages or salary
- the amounts of any variable and fixed deductions
- the purposes for which these deductions have been made
- the net amount of wages or salary to be paid to the employee
- the amount and method of payment of any or each part payment of the net amount of wages or salary
With effect from 6 April 2019, where a worker's wages or salary vary according to the time they work, the statement will also be required to contain the total number of hours worked in respect of the variable amount of wages or salary either as an aggregate figure, or as separate figures for different types of work or rates of pay.
If an employer does not provide the worker with a statement, or provides a statement that is non-compliant, then the employee can refer the matter to the tribunal for correction.
These changes will not apply in relation to wages or salary for a period work which commences prior to 6 April 2019.