(1)An employee has the right to be given by his employer, at or before the time at which any payment of wages or salary is made to him, a written itemised pay statement.
(2)The statement shall contain particulars of—
(a)the gross amount of the wages or salary,
(b)the amounts of any variable, and (subject to section 9) any fixed, deductions from that gross amount and the purposes for which they are made,
(c)the net amount of wages or salary payable, and
(d)where different parts of the net amount are paid in different ways, the amount and method of payment of each part-payment.
(1)A pay statement given in accordance with section 8 need not contain separate particulars of a fixed deduction if—
(a)it contains instead an aggregate amount of fixed deductions, including that deduction, and
(b)the employer has given to the employee, at or before the time at which the pay statement is given, a standing statement of fixed deductions which satisfies subsection (2).
(2)A standing statement of fixed deductions satisfies this subsection if—
(a)it is in writing,
(b)it contains, in relation to each deduction comprised in the aggregate amount of deductions, particulars of—
(i)the amount of the deduction,
(ii)the intervals at which the deduction is to be made, and
(iii)the purpose for which it is made, and
(c)it is (in accordance with subsection (5)) effective at the date on which the pay statement is given.
(3)A standing statement of fixed deductions may be amended, whether by—
(a)addition of a new deduction,
(b)a change in the particulars, or
(c)cancellation of an existing deduction,
by notice in writing, containing particulars of the amendment, given by the employer to the employee.
(4)An employer who has given to an employee a standing statement of fixed deductions shall—
(a)within the period of twelve months beginning with the date on which the first standing statement was given, and
(b)at intervals of not more than twelve months afterwards,
re-issue it in a consolidated form incorporating any amendments notified in accordance with subsection (3).
(5)For the purposes of subsection (2)(c) a standing statement of fixed deductions—
(a)becomes effective on the date on which it is given to the employee, and
(b)ceases to be effective at the end of the period of twelve months beginning with that date or, where it is re-issued in accordance with subsection (4), with the end of the period of twelve months beginning with the date of the last re-issue.
The Secretary of State may by order—
(a)vary the provisions of sections 8 and 9 as to the particulars which must be included in a pay statement or a standing statement of fixed deductions by adding items to, or removing items from, the particulars listed in those sections or by amending any such particulars, and
(b)vary the provisions of subsections (4) and (5) of section 9 so as to shorten or extend the periods of twelve months referred to in those subsections, or those periods as varied from time to time under this section.