New Regulations - Itemised Pay Statements
First published: 10/3/18
Last Modified: 1/9/19, 9:48 AM
The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) order 2018 set to come into force in April 2019.
From April 2019 an amendment to The Employment Rights Act 1996 is due to come into effect. Employers will be required to include the number of hours an employee works, for which they are being paid, on the employees Pay Statement. This is being introduced to improve the visibility of employees pay, to allow employees to reconcile their pay easier, and to help the employees and HMRC ensure the National Minimum Wage is being adhered to.
The amendment to the Employment Rights Act 1996 states:
"where the amount of wages or salary varies by reference to time worked, the total number of hours worked in respect of the variable amount of wages or salary either as -
(i) a single aggregate figure or
(ii) separate figures for different types of work or different rates of pay"
...needs to be displayed on the employees Pay Statement.
Please click here to see the amendment on Governments Legislation website
Further guidance should become available the closer we get to April 2019. If you would like any further information on this amendment to the regulations, and how it will impact upon your Payroll, please get in touch.