Save the date for FCSA Forum 2024 – Tuesday July 2nd in London


Workers to become entitled to itemised statements

Written by Brabners LLP

There is a new change coming into force that will affect workers next year. 

On 6 April 2019, the Employment Rights Act 1996 (Itemised Pay Statement (Amendment (No.2) Order 2018 (the ‘Order’) will come into force and amend the Employment Rights Act 1996.  As a result of the Order, every ‘worker’ will then become entitled to request and receive a written itemised pay statement at any time before, during or after payment of their wage/salary.   

As a reminder, written statements must include (amongst others):

  • Gross amount of wage/salary
  • Net amount of wages/ salary payable
  • Amount/method of any part-payments (if any)
  • Amount of variable (if any)
  • Purpose of deductions (if any)
  • Fixed, deductions from gross amount (if any)

Recourse to the Tribunal

If any of the following circumstances arise:

  1. an employer fails to provide an itemised statement;
  2. the statement does not comply with requirements referred to above; or
  3. questions arise over what details should have been included in a statement of fixed deductions;

workers will be able to seek recourse through the employment tribunal about these matters. The Employment Rights Act 1996 confirms that tribunals can determine what should/should not have been included in the itemised statement.

What’s the Position Now?

Under the current law, the entitlement to itemised statements is a right granted to ‘employees’ only.  This will continue to be the case until 6 April 2019 when the Order comes into force. 

The Order brings parity for ‘workers’ by providing them with the same right as is currently held by employees. The Order is another example of legal rights being extended to workers and greater protection being afforded to them. 


This article is for general guidance purposes only and should not be used for any other purpose.