Payslip

Give it no later than payday

A payslip gives someone the breakdown behind one payment. In Great Britain, employers must provide one to employees and workers from their first payday. It can be on paper, attached to an email or available through an online system, provided the person can access it.

The Acas payslip guidance says it must be given on or before payday. Do not make a former employee search a closed work account for their last one. Set a way for people to retrieve or receive the document when their access changes.

Show the numbers someone can follow

The statement needs gross pay, net pay and the deductions between them. Variable deductions such as tax and National Insurance must be itemised. Fixed deductions must also be shown, either on the payslip or in a valid standing statement. If wages use more than one payment method, the Acas payslip guidance says the payslip must break down how they will be paid, such as the portions paid by bank transfer and cash.

Where pay varies depending on time worked, the GOV.UK payslip guidance says the number of hours worked must be shown. This is mandatory, not an optional extra. The aim is not to display every field payroll holds. It is to let the person trace how this period's gross amount became the amount paid.

Fix the payroll record, not just the PDF

A payslip can faithfully display a wrong input. When someone queries it, compare the document with the hours, pay change, tax details and payroll submission that produced it.

Correct the source and follow the payroll process for any revised report or payment. Replacing the PDF alone leaves the wrong figures in payroll and creates two records that disagree. Keep the original query and the correction trail so the employee and employer can see what changed.