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The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) (No.2) Order 2018 has now been made. With effect from 6 April 2019, the Order will amend the Employment Rights Act 1996 so that every “worker” will have the right to be issued with a written
itemised pay statement, or pay slip, at or before the time at which any payment of wages or salary is made to them. Presently, employers are only required to provide itemised pay statements to “employees”.

The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018, which also comes into force on 6 April 2019, will require that, where the amount of wages or salary the employee or worker receives varies as a consequence of the time worked,
the itemised pay statement must contain information regarding the total number of hours worked by the employee or worker for which they are being paid, either as a single aggregate figure or separate figures for different types of work or different rates of
pay.

Where an employer either fails to give a worker an itemised pay statement or gives a worker a statement that does not comply with what is required, the worker will be entitled to complain to an employment tribunal.

These changes only apply in relation to wages or salary paid in respect of a period of work which commences on or after 6 April 2019.

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