A UK payslip is a legal right, not a courtesy. Section 8 of the Employment Rights Act 1996 gives employees and workers the right to an itemised pay statement at or before each payday. It must let you see exactly how your pay was built and what was taken off, which is the basis for checking your tax, NI and pension are right.
What does Section 8 require on every payslip?
The itemised pay statement must show, by law:
- Gross pay before any deductions
- The amount and reason for each variable deduction, such as tax and National Insurance
- The amount and reason for each fixed deduction, or a separate standing statement of them
- The net amount actually payable to you
- The number of hours worked, where pay varies by the hours worked (since April 2019)
Who has the right to a payslip?
Employees and most workers. The right does not extend to genuinely self-employed contractors and freelancers, nor to police, merchant seamen, and master or crew of a share-fishing boat. If you fall in the entitled group, the payslip must be given on or before payday, in printed or electronic form, with no charge for it.
What was added in 2019?
The hours line. From April 2019, where a worker's pay varies according to the time worked, the payslip must state the number of hours paid, either as a single total or broken down by rate. The change targeted variable-hours and zero-hours staff, so they could check the pay matched the shifts. It does not apply to salaried staff whose pay does not vary by hours.
What can I do if a payslip is missing or wrong?
Raise it with your employer first; many errors are payroll slips that are quickly corrected. If a payslip is not provided, or a deduction is unexplained, you can bring a claim to an employment tribunal, which can declare what was deducted unlawfully. Acas offers free guidance on the process. Keep your own gross-to-net record so any discrepancy is easy to evidence.
Primary sources
- Employment Rights Act 1996, Section 8 — legislation.gov.uk — The statutory right to an itemised pay statement
- Payslips — gov.uk — What a payslip must show, who is entitled and what is exempt
- The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2019 — legislation.gov.uk — Added the hours requirement for workers whose pay varies by hours, from April 2019
- Pay statements — Acas — Practical guidance and what to do about a missing or wrong payslip
Editorial process: how we source and review UK tax content.