Every employee shall have 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 an itemised pay statement, in writing, containing the following particulars, that is to say.—
(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, die 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 it contains instead an aggregate amount of fixed deductions, including that deduction, and the employer has given to the employee, at or before the time at which that pay statement is given, a standing statement of fixed deductions, in writing,
which contains the following particulars of each deduction comprised in that aggregate amount, that is to say.—
(a)the amount of the deduction ;
(b)the intervals at which the deduction is to be made ; and
(c)the purpose for which it is made,
and which, in accordance with subsection (4), is effective at the date on which the pay statement is given.
(2)A standing statement of fixed deductions may be amended, whether by addition of a new deduction or by a change in the particulars or cancellation of an existing deduction, by notice in writing, containing particulars of the amendment, given by the employer to the employee.
(3)An employer who has given to an employee a standing statement of fixed deductions shall, within the period of twelve months beginning with the date on which the first standing statement was given and at intervals of not more than twelve months thereafter, re-issue it in a consolidated form incorporating any amendments notified in accordance with subsection (2).
(4)A standing statement of fixed deductions shall become effective, for the purposes of subsection (1), on the date on which it is given to the employee and shall cease to have effect on the expiration of the period of twelve months beginning with that date, or, where it is re-issued in accordance with subsection (3), the expiration of the period of twelve months beginning with the date on which it was last re-issued.
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 section 9(3) and (4) 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.