Flexible furloughing and a tapering of HMRC contributions to furloughed employees’ wages...
Payslips: April 2019 changes
Significant changes to the legal requirements for pay slips come into force on 6 April 2019.
The following changes will be made:
- The right to an itemised pay statement will be conferred on all ‘workers’ (as defined under s. 230(3) of the Employment Rights Act 1996 (ERA)); currently this only applies to ‘employees’ – see Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) (No. 2) Order 2018 which amends ERA, s. 8, 9, 11 and 12.
- Payslips will have to be itemised for workers’ wages which vary depending on how much time they have worked. Different figures must be provided where a worker is paid a different rate of pay for different types of work – see Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018 which amends s. 8 of the Employment Rights Act 1996.
The Department for Business, Energy and Industrial Strategy (DBEIS) has published guidance on the changes.