Payslips

The legal requirements for payslips.

Employers in the Brighton area should be aware of the legal requirements concerning payslips – here is the Blue Spire guide to the essentials…

Most employees receive payslips and take them for granted, but what are the legal requirements?

All workers, including those working part-time and temporarily, are entitled to receive a written payslip on or before their pay day. A worker is anyone who personally performs work or services to an organisation, under an employment contract or any other type of contract. The Employment Rights Act (ERA) sets out the required contents of a payslip:

  • Gross pay
  • Amounts and purpose of variable and fixed deductions
  • Net pay
  • Method of payment (where different amounts are paid in different ways)

In practice, most employers give much more information than the basic statutory requirements. For instance, it is obviously good practice to analyse gross pay to show:

  • Basic pay
  • Number of hours worked and rate paid (if worker works variable hours or overtime)
  • Bonus, commission, etc.
  • Special allowances
  • Sick pay (including Statutory Sick Pay)
  • Parental pay (including Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay)
  • Holiday pay
  • Employer's and employee's pension contributions

It is also usual to show the period covered by the payment, and the date of payment.

You can significantly reduce queries from employees by giving basic details such as:

  • National insurance number
  • PAYE tax code
  • Tax Office name and reference

If you are an employer in the Brighton area we can provide support and advice – contact Blue Spire.


Newswire

Why not register to receive our Monthly Newswire? Once a month we'll send you an email packed full of essential business news and handy tax tips to help save you money.

Sign up today »


Quick Links

Home | Contact us | Accessibility | Disclaimer | Help | Site map |

© 2024 Blue Spire Limited (Brighton). All rights reserved.

We use cookies on this website, you can find more information about cookies here.

Blue Spire Limited (Brighton) are Accountants in Brighton.

Contact Brighton Office

Tel: +44 (0)1273 739533
Fax: +44 (0)1273 732844
Email: brighton@bluespiregroup.com


Contact Chichester Office

Tel: +44 (0)1243 781234
Fax: +44 (0)1243 791770
Email: chichester@bluespiregroup.com

Brighton Address
5th Floor Intergen House, 65-67 Western Road, Hove, East Sussex BN3 2JQ

Chichester Address
Cawley Priory, South Pallant, Chichester, West Sussex PO19 1SY

Blue Spire Limited is Registered to carry out audit work in the UK and Ireland and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales C004152645. Professional indemnity insurance is provided by Royal & Sun Alliance Insurance Plc 9th Floor, One Plantation Place, 30 Fenchurch Street, London, EC3M 3BD and its territorial coverage is worldwide (excluding United States/Canada).
Blue Spire Financial Planning Limited is authorised and regulated by the Financial Conduct Authority. FSA register https://www.fca.org.uk/register reference 566257. This guidance and/or advice contained within this website is subject to the UK regulatory regime, and is therefore targeted at customers based in the UK