Itemised Pay Statement

An employee has a right to be given by his employer, at or before the time at which any payment of wages or salary is made to him, a written itemised pay statement.

The statement should include the gross pay, details of deductions from gross pay (eg tax and national insurance), the net pay and, if the net pay is paid in different ways, the amount and method of payment of each part.

If an employer fails to provide an itemised pay statement or deductions are made which are not notified an employee can apply to an Employment Tribunal for a declaration to that effect.  The Tribunal also has discretion to award compensation to the employee of a sum up to the value of the unnotified deductions for the thirteen weeks up to the date of the application to the Tribunal.