Employment Rights Act 1996, section 8

Itemised pay statement

Part I Employment particulars

(1)[F74 A workerF74] has the right to be given by his employer, at or before the time at which any payment of wages or salary is made to him, a written itemised pay statement.

(2)The statement shall contain particulars of—

(a)the gross amount of the wages or salary,

(b)the amounts of any variable, and (subject to section 9) any fixed, deductions from that gross amount and the purposes for which they are made,

(c)F75the net amount of wages or salary payable, ...

(d)where different parts of the net amount are paid in different ways, the amount and method of payment of each part-payment; [F76and

(e)where the amount of wages or salary varies by reference to time worked, the total number of hours worked in respect of the variable amount of wages or salary either as—

(i)a single aggregate figure, or

(ii)separate figures for different types of work or different rates of pay.F76]

Definitions used in section 8 2

worker

(3) In this Act “worker” (except in the phrases “shop worker” and “betting worker”) means an individual who has entered into or works under (or, where the employment has ceased, worked under)—

(a)a contract of employment, or

(b)any other contract, whether express or implied and (if it is express) whether oral or in writing, whereby the individual undertakes to do or perform personally any work or services for another party to the contract whose status is not by virtue of the contract that of a client or customer of any profession or business undertaking carried on by the individual;

Defined in s.230(3) · see it in the full Act

(6) This section has effect subject to sections 43K , 47B(3) and 49B(10) ; and for the purposes of Part XIII so far as relating to Part IVA or section 47B, “worker”, “worker’s contract” and, in relation to a worker, “employer”, “employment” and “employed” have the extended meaning given by section 43K.

Defined in s.230(6) · see it in the full Act
employer

(4) In this Act “employer”, in relation to an employee or a worker, means the person by whom the employee or worker is (or, where the employment has ceased, was) employed.

Defined in s.230(4) · see it in the full Act

(6) This section has effect subject to sections 43K , 47B(3) and 49B(10) ; and for the purposes of Part XIII so far as relating to Part IVA or section 47B, “worker”, “worker’s contract” and, in relation to a worker, “employer”, “employment” and “employed” have the extended meaning given by section 43K.

Defined in s.230(6) · see it in the full Act

Cases considering section 8 5

G Leedham v Royal Mail Group Limited

[2026] EAT 87 · 14 May 2026Interprets

Interprets the requirement that a worker be given a written itemised pay statement purposively. Physical delivery is unnecessary if the employer provides accessible information enabling the worker to understand and challenge pay and deductions; practical barriers or material costs may prevent compliance (see paras [26]-[32]). Applies the obligation to provide a written itemised pay statement at or before payment of wages. The respondent complied because its electronic system made the relevant information continuously accessible and the claimant had the means to access it (see paras [8], [27]-[35]).

Ridge v Her Majesty's Land Registry (Contract of Employment : Itemised pay statement)

[2014] UKEAT 0098_10_2309 · 23 September 2014Interprets

Section 8 requires an itemised statement to show gross and net pay and to identify the amount and purpose of deductions. A recovery of an earlier overpayment is such a deduction, unlike a current-period calculation of pay reduced for unpaid absence (see paras [20]-[25]).

Singh v Secretary of State for the Home Department

[2018] EWCA Civ 2861 · 20 December 2018Defines

The Court treated “pay statement” as the statutory name for the document generally called a payslip. The official form’s use of that term therefore did not establish that it sought a different document (see para [25]).

1 more judgment, and what each says about section 8, are in the case-law panel in the full Act.

Amendments and notes

3 notes from legislation.gov.uk

Amendments

  1. F74Words in s. 8(1) substituted (6.4.2019) by The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) (No. 2) Order 2018 (S.I. 2018/529), arts. 1, 2(2) (with art. 3)
  2. F75Word in s. 8(2)(c) omitted (6.4.2019) by virtue of The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018 (S.I. 2018/147), arts. 1, 2(a) (with art. 3)
  3. F76S. 8(2)(e) and word inserted (6.4.2019) by The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018 (S.I. 2018/147), arts. 1, 2(b) (with art. 3)