All employers must provide employees with a payslip.
The payslip must show
The employees earnings before and after any deductions
The amount of any deductions that may change each time the employee is paid for example Tax and NI
Employers must also advise the employee of any fixed amount deductions for example a repayment of a season ticket loan. The employer can add this information to the payslip alternatively they can send the employee a written statement, but this must be done before the payslip is issued.
Employers do not have to provide payslips if
The person is not an employee for example a Contractor
The employee is in the Police Service
They are a Merchant Seaman
A Master or crew member working in Share fishing
Changes to ‘The employment Rights Act 1996’ means from April 2019 employers will be required to include the number of hours worked on an employees payslip. This only applies to employees whose pay varies based on the hours they work.