Every employee and worker in the UK must receive a payslip on or before payday. The payslip must show gross pay, net pay, and all deductions with a description for each. Since April 2019, workers on variable hours must also see the number of hours they are being paid for. Employers who fail to provide payslips — or provide inaccurate ones — can be ordered by a tribunal to pay the employee any unnotified deductions made in the previous 13 weeks.
Who is entitled to a payslip?
Since 6 April 2019, the right to a payslip extended from employees only to all workers — including zero hours workers, casual workers, and agency workers.
If you pay someone for work they have done, they are entitled to a payslip, regardless of how they are engaged.
What must appear on every payslip?
UK law (Employment Rights Act 1996, Section 8) requires payslips to include:
| Mandatory item | Notes | |---|---| | Gross earnings | Total pay before any deductions | | Net earnings | Take-home pay after all deductions | | Amount of each deduction | Every deduction must be listed separately | | Description of each deduction | Tax, NIC, pension, student loan, etc. | | Hours worked (for variable pay) | Required since April 2019 for workers whose pay varies with hours |
If all deductions are fixed and unchanged from period to period, you can aggregate them — but only if you have given the employee a standing statement of those fixed deductions at least once, and you notify them of any change before it takes effect.
Hours on payslips — the 2019 rule change
Since April 2019, workers whose pay varies because of the number of hours they work must see the number of hours they are being paid for on their payslip.
This applies to:
- Zero hours workers paid by the hour
- Part-time workers whose hours vary week to week
- Workers on irregular rotas
The hours shown must correspond to the pay shown. If a worker was paid for 23.5 hours at £12.21 per hour, the payslip must show 23.5 hours.
Salaried employees on a fixed salary are not required to have hours shown — unless their salary varies due to hours worked.
What does not need to be on a payslip?
There is no legal requirement to show:
- The employee's National Insurance number (though many employers include it)
- The employer's PAYE reference (useful but not mandatory)
- Year-to-date figures (useful but not mandatory)
- The pay date
However, including NI number, tax code, employer PAYE reference, and YTD figures is good practice — employees often need them for self-assessment, benefit claims, and mortgage applications.
Payslip format — can you go paperless?
Yes. Payslips can be issued in electronic format — via email, a payroll portal, or a downloadable PDF — as long as the employee can access them.
You should ensure:
- All employees have access to the electronic system
- Payslips are available on or before payday
- Employees can download or print them if needed
- The format is secure and the data is accurate
Do not assume all employees have reliable internet access. If an employee does not have online access, provide a paper copy.
What happens if payslips are wrong or missing?
An employee or worker can bring a tribunal claim for failure to provide a payslip or for providing an inaccurate one. If the tribunal finds in their favour:
- The employer must provide correct payslips going forward
- The tribunal can award the employee the amount of any unnotified deductions made in the 13 weeks before the claim — even if those deductions were otherwise lawful
This means if you have been making valid pension contributions or making correct tax deductions but not showing them on the payslip, you could face an award equivalent to 13 weeks of those deductions.
Frequently asked questions
Can I issue payslips via WhatsApp or text? Technically the format is not prescribed by law, but a PDF via email or a payroll portal is strongly preferable. WhatsApp and text messages do not provide a secure, auditable record and do not store well for future reference. Use proper payroll software.
Do I need to give a payslip to a director who takes dividends? Dividends are not salary and are not processed through payroll. If the director also takes a salary (even a small one), that salary payment requires a payslip. Dividends do not.
What if an employee claims they never received their payslip? Keep records of payslip distribution — email delivery receipts, portal login records, or a signed receipt for paper copies. If you cannot evidence delivery, HMRC and tribunals may treat the payslip as not having been issued.
An employee has asked for payslips from 3 years ago — do I have to provide them? You must keep payroll records for at least 3 years (HMRC requirement). If the employee asks for historical payslips within that period, you should be able to provide them. Beyond 3 years, you are not legally required to keep them, but many employers retain records for longer.
Does a payslip need to be signed? No. Payslips do not need to be signed by the employer or the employee. They are a statement of fact, not a contract.
