These two small, but practically important, changes are coming in: one next month and the other next year.

From 6 April 2019, new rules relating to payslips will apply. The key points are:

  • The right to receive a payslip will extend to all workers, not just employees.
  • Employers will be required to itemise payslips (and show the hours worked) where the amount of wages or salary varies by reference to time worked.
  • Where an employer does not comply, workers and employees can apply to an employment tribunal to determine what particulars are required.
  • The changes will apply to wages or salary earned for work performed after 6 April 2019.

Before the changes come into effect, it is important for employers to check that payslips for workers and employees are formatted in a way which will ensure compliance with this new legislation, and ensure that data in relation to time spent performing work which attracts a different rate of pay is accurately recorded and submitted to payroll.

The Government has also published legislation that will come into force on 6 April 2020, giving employees (and workers who commence employment after 6 April 2020) a ‘day one’ right to receive a statement of employment particulars, currently known as a ‘section 1’ statement. Currently, the right only applies to employees who have been employed for more than two months. The amendment will also require employers to identify the days of the week that a worker is not required to work and, to the extent that a worker’s hours are variable, how these hours of work may vary and how this variation is to be determined.

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