What must be shown on an employee payslip from April 2019?

HMRC have made an amendment to the Employment Rights Act 1996.  From April 2019, where an employee works variable hours, employers must show the number of hours worked, on the employee payslip.  This might be where an employee is:

• Paid a salary and works overtime (only the overtime hours need to be detailed on the payslip, the salary figure remains unaffected)
• The number of hours they work changes each pay period
• They are paid different rates for working certain hours

This means the employees payslip must show the unit description “hours” and total hours worked.

At Johnston Smillie we have a dedicated payroll team who can tailor your employee’s payslip to suit your business needs, as part of our payroll service we offer online electronic payslips.

Please also read our previous blog Understanding your payslip

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