The legislation introducing the right to an itemised pay statement has been published but, will not come into force until 6 April 2019.

At the moment, only employees, that is those who have a contract of employment are entitled to an itemised pay statement. From next year, this will extend to cover the broader category of “workers” –  people who are not employees but who provide their work personally to their employer.

The legislation (the Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) (no.2) Order 2018) will not apply to wages or salary paid in respect of a period of work before 6 April 2019.

Workers whose employer fails to provide them with an itemised pay statement will be able to enforce their new right by bringing a claim in the employment tribunal.

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Updates: For employers: Pay and pensions | General: News |

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