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New legislation, providing itemised payslips

Source: | | 03/04/2019

From 6th April 2019, new legislation around providing an itemised payslip comes into effect, under which employers will be required to provide payslips to all ‘workers’ and not just employees and show the hours worked on payslips where an employee’s pay is varied due to the number of hours they work.  

The hours can be shown as a total amount of hours worked or can be broken down to show the hours worked for different types of work or rates of pay. 

Workers could include, casual work, agency workers, freelance work, seasonal work and zero hours work. 

Salaried workers who are paid an annual salary for a set number of hours and their pay does not vary each week/month do not have to have their hours shown separately on their payslip, but any additional pay like overtime must be shown separately and show the number of hours worked.

HMRC has published guidance around this new legislation; please see the below link:


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