The case of Leedham v Royal Mail Group considered whether a digital-only payslip system can satisfy the requirement to give workers written itemised pay statements. The case provides a useful reminder for HR teams that electronic payslips can be lawful in principle, provided that the worker can access and understand their pay information at or before the time wages are paid.
Updated to include a reference to information that must be included in payslips for staff whose pay varies with time worked, effective from 6 April 2019.
A model itemised pay statement for use at or before the payment of wages to the employee or worker to set out the breakdown of the amount paid and any deductions.
The Employment Appeal Tribunal (EAT) has held that, where an employee's pay for a period is reduced to recover an overpayment for a previous period, that reduction represents a deduction that should be identified on the employee's payslip.