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Legal Corner: Right to Itemised Pay Slip

Published 21 October 2014

Under the Employment Act 1996 all employees have the statutory right to an itemised payslip from the day they start work, whether it is printed and/or provided via electronic means. The pay slip must be provided before or at the time when an employees salary is paid to them. The Employment Act 1996 states that the itemised pay slip must include:

  • the gross amount of the wages or salary,
  • the amounts of any variable, and (subject to section 9) any fixed, deductions from that gross amount and the purposes for which they are made,
  • the net amount of wages or salary payable, and
  • where different parts of the net amount are paid in different ways, the amount and method of payment of each part-payment.


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