Payslip legislation
From 6 April 2019, employers will be required to provide all workers with a payslip and to show hours they worked on a payslip where the pay varies by the amount of time worked.
The statutory right to receive itemised payslips will extended to all workers whereas this only currently applies to employees which is a sub-category of workers. For guidance on whether a person is a worker, follow the link: www.gov.uk/employment-status/worker
The additional information on a payslip is for workers whose pay varies depending on the number of hours they have worked. For example, where a worker has a fixed monthly salary, and works variable overtime with an additional hourly rate, only the hours of overtime need to be shown.
These hours can either be shown as a single total of all such hours in the pay period, or they can be broken down into separate figures for different types of work or rates of pay.
Payslips can be in a physical format or an electronic format that can be printed.
If a worker’s pay does not vary by the time worked (fixed salary for example) there is no need to include an hourly figure to account for any variations in pay caused by taking unpaid leave or being on statutory sick pay.
However, if a worker is paid according to the amount of time worked and takes unpaid leave or received SSP, any hours they did not work will still need to be included on their payslip.
For more information and guidance on this, please follow the link: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/764576/payslips-legislation-april-2019-additional-info-on-payslips.pdf