As an employer you must and are legally obliged to give each of your employees a written itemised statement of pay. This is usually known as a payslip or wage slip and must issued at, or before, the time you pay the employee.
You do not have to give an itemised payment statement to:
- Freelancers and contractors i.e. people you pay who are non-employees
What should be in you pay statement
- The gross amount of the wages or salary before deductions
- The amounts of - and reasons for - any fixed deductions
- The amounts of - and reasons for - any variable deductions
- The net amount of wages or salary payable after deductions
- A breakdown of each part-payment e.g. part by cheque, part in cash