Tax - New Payslip Legislation
25 February 2019
From 6th April 2019 employers must supply all 'workers' with payslips showing their hours worked where the pay varies by the number of hours worked.
An itemised payslip was only required for employees until this time. Now, all workers will be entitled to an itemised payslip. Workers include:
- Casual workers
- Agency workers
- Freelance workers
- Seasonal workers
- Zero hours workers
The payslip may be provided in paper format or in electronic format that can be printed by the worker.
The payslip will need to show the number of hours where pay varies by the number of hours worked. For example, if a member of staff is paid by the hour, the payslip will need to show the number of hours. If the staff member receives a monthly salary for a set number of hours, the payslip does not need to show the number of hours worked.
The hours can be shown as a single total of hours or separated for different types of work or different rates of pay.
The new payslip entitlement for all workers will come into force for pay periods which begin on or after 6th April 2019.
Should you have any questions on this or other employee issues please give our Payroll Manager, Aine O'Hagan, a call.