Itemised Pay Statement
( Employer's duty to provide ) Key points An employee has the 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 (section 8, Employment Rights Act 1996). This right extends not only to employees who are paid in cash but also to those employees whose wages or salaries are paid by cheque or by credit transfer to their bank or building society accounts. Note This right does not extend to merchant seaman or share fishermen, or to any employee who (under his contract of employment) ordinarily works outside Great Britain ( ibid. sections 196 and 199). Information to be included in the statement An itemised pay statement must include the following particulars: the gross amount of the wages or salary payable to the employee on that occasion; Note Curiously, an itemised pay statement need not show how the employ...