Yes, all three do. Since April 2019, Section 8 of the Employment Rights Act 1996 applies to every worker, not only employees, so agency, umbrella, and zero-hours staff are all entitled to an itemised payslip. Where pay varies by hours, the payslip must also show the number of hours worked.
What changed in April 2019?
Before April 2019 the payslip right ran to employees only. The 2019 extension brought all workers into scope: it added roughly 1.2 million agency workers and gave around 300,000 casual and zero-hours staff a payslip for the first time. The same change also required a payslip to break down variable pay by hours, so an hourly worker can check the rate times the hours actually equals the gross shown.
Who issues the payslip in each arrangement?
| Worker type | Who runs payroll and issues the payslip | Payslip must show |
|---|---|---|
| Agency worker | The agency (or its payroll provider) | Gross, deductions, net, and hours where pay varies |
| Umbrella worker | The umbrella company (your employer for PAYE) | Assignment rate, deductions, PAYE, NI, and net |
| Zero-hours worker | The employer or agency engaging you | Gross, deductions, net, and hours worked that period |
Why does an umbrella payslip look different?
An umbrella company is your employer for PAYE, and the client pays it an assignment rate that includes costs your own employer would normally bear. Your payslip should therefore reconcile the assignment rate down to gross pay, then show the usual PAYE and National Insurance deductions to net. If deductions appear that you cannot identify, that is one of the red flags worth checking, and every deduction must be itemised as a payslip legally requires.
Primary sources
- Employment Rights Act 1996, Section 8 — legislation.gov.uk — The right to an itemised pay statement, extended to workers in April 2019
- Payslips: employer guidance — gov.uk (Acas) — Who must receive a payslip and the requirement to show hours where pay varies
- Agency workers: your rights — gov.uk — Agency workers are workers with pay-statement rights
- National Insurance rates and categories — gov.uk — The PAYE and NI an umbrella company deducts and shows on the payslip
Editorial process: how we source and review UK tax content.