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Right to Itemised Pay Statements to be Extended to All Workers

On 6 April 2019 the Employment Rights Act 1996 (Itemised Pay Statement (Amendment (No.2)) Order 2018 (the ‘Order’) will come into force and amend various subsections of the Employment Rights Act 1996.  The effect of the Order means that every ‘worker’ will have a right to obtain a written itemised pay statement at any time before, during or after their wage/salary is paid to them.

What does the written statement need to include?

  • Gross amount of wage/salary.
  • Amount of variable (if any).
  • Fixed, deductions from gross amount (if any).
  • Purpose of deductions (if any).
  • Net amount of wages/ salary payable.
  • Amount/method of any part-payments (if any).
  • (If the amount of wage/salary varies by amount of time worked.)  Total number of hours worked in respect of any variable amount of wages/salary this should be detailed as a total figure, or (if applicable) individual figures for any different types of work or rates of pay.

What if an employer fails to provide an itemised statement, the statement does not comply with the above or a worker has questions as to what details should have been included in a statement of fixed deductions?

Workers will have recourse through the employment tribunal.  The employment tribunal can decide what should have been included in any statement.

What has changed?

Prior to the Order coming into effect the right to itemised statements is only granted by the Employment Rights Act 1996 to individuals who could be defined as ‘employees’.  The Order extends this to ensure that ‘workers’ also have the right to itemised statements.

Please note:  As the order only comes into effect on 6 April 2019, these changes will only apply to wage/salary that have been paid in respect of periods commencing on or after that date.


This bulletin is for general guidance purposes only and should not be used for any other purpose.

Brabners is a Limited Liability Partnership