Section 8 — Itemised pay statement.
Extent: E+W+S
This version in force from 2019-04-06
Snapshot: 2026-08-24
Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .
(1) [F1 A worker] 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.
(2) The statement shall contain particulars of—
(a) the gross amount of the wages or salary,
(b) 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,
(c) the net amount of wages or salary payable, ...
(d) where different parts of the net amount are paid in different ways, the amount and method of payment of each part-payment; [F2 and]
(e) [F2 where the amount of wages or salary varies by reference to time worked, the total number of hours worked in respect of the variable amount of wages or salary either as—]
(i) [F2 a single aggregate figure, or]
(ii) [F2 separate figures for different types of work or different rates of pay.]
Amendment notes
- F1 Words in s. 8(1) substituted (6.4.2019) by The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) (No. 2) Order 2018 (S.I. 2018/529), arts. 1, 2(2) (with art. 3)
- F2 S. 8(2)(e) and word inserted (6.4.2019) by The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018 (S.I. 2018/147), arts. 1, 2(b) (with art. 3)