Update to the Legislation around Payslips
HMRC have recently issued guidance around legislation which takes effect from April 2019 in relation to what needs to be shown on an employee’s payslip.
For any pay periods which begin on or after the 6th April 2019, the number of hours paid which relate to a worker whose pay varies depending on the number of hours worked, must be shown clearly on the payslip.
For example, an employee who earns a salary and is paid overtime on top must be shown how many overtime hours they are being paid for, not just a lump sum on their payslip. The salary can remain as a fixed figure, as it doesn’t vary.
Where there are multiple pay rates, these should be shown separately and in hours, if they vary. Even when a worker’s pay is varied by the days they have worked, their payslip should show how many hours this equates to.
Further guidance can be found here:
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