Employers in the South West London area should be aware of the legal requirements concerning payslips – here is the Reza Samii guide to the essentials…

Most employees receive payslips and take them for granted, but what are the legal requirements?

All employees, including those working part-time and temporarily, are entitled to receive a written payslip on or before their pay day. The Employment Rights Act (ERA) sets out the required contents of a payslip:

  • Gross pay
  • Amounts and purpose of variable and fixed deductions
  • Net pay
  • Method of payment (where different amounts are paid in different ways)

In practice, most employers give much more information than the basic statutory requirements. For instance, it is obviously good practice to analyse gross pay to show:

  • Basic pay
  • Overtime (hours and rate)
  • Bonus, commission, etc.
  • Special allowances
  • Sick pay (including Statutory Sick Pay)
  • Parental pay (including Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay)
  • Holiday pay
  • Employer's and employee's pension contributions

It is also usual to show the period covered by the payment, and the date of payment.

You can significantly reduce queries from employees by giving basic details such as:

  • National insurance number
  • PAYE tax code
  • Tax Office name and reference

If you are an employer in the South West London area we can provide support and advice – contact Reza Samii.

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Reza Samii Chartered Accountants, 5 Calico Row, Plantation Wharf, Battersea, London SW11 3YH


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Details about our audit registration can be viewed at www.auditregister.org.uk for the UK and www.cro.ie/auditors for Ireland, Under reference number C007390233.

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