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New right to itemised pay statements for all workers

Employment / 02 May 2018


The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) (No.2) Order 2018  (the “Order”) has now been made giving every worker the right to receive a written itemised pay statement at or before the time at which any payment of wages or salary is made. 


The Order was made on 25 April 2018 and will come into force on 6 April 2019.


Employees already have the right to receive a written itemised pay statement, but as from 6 April 2019, all workers (as defined by section 230(3) Employment Rights Act 1996 (“ERA”)) will enjoy the same right.

The content of the written statement is not changing – it will need to include:

  1. the gross amount of wages or salary;
  2. the amount of any variable, and (subject to section 9 ERA which relates to standing statement of fixed deductions) any fixed, deductions from that gross amount and the purposes for which they are made;
  3. the net amount of wages or salary payable; and
  4. where different parts of the net amount are paid in different ways, the amount and method of payment of each part-payment.

In addition, the Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018 (which also comes into force on 6 April 2019) will amend the ERA so that where the amount of wages or salary the worker receives varies by reference to time worked, the written statement will need to contain the total number of hours worked in respect of the variable amount of wages or salary either as a single aggregate figure, or separate figures for different types of work or different rates of pay.

A worker will have a right to make a reference to an employment tribunal where an employer is in breach of these new rules asking it to determine what particulars ought to have been included or referred to in the statement.


Employers should review their pay statement practices in advance of the new rules coming into force.

Note that the new rules will not apply to wages or salary paid in respect of a period of work which commences before 6 April 2019.

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