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Payslip changes

From 6 April 2019, change may be needed to payslips for employees in some circumstances. If employee pay varies because of time worked, perhaps under a variable hours or zero hours contract, it will be necessary to show the number of hours worked for which payment is made. The number of hours must be shown as either a single aggregate figure or separate figures for different types of work or different rates of pay.

In a move that reflects the diversity and complexity of employment status, the right to be given a payslip is also extended to all ‘workers’ from April 2019. At present only employees have this right, and not all ‘workers’ are employees. HMRC offers some guidance on how ‘worker’ status should be assessed at www.gov.uk/employment-status/worker

Employers may need to bear in mind that whereas employees are automatically on the payroll, ‘workers’ may not be. It will therefore be prudent to check payroll software can accommodate such change, where relevant. We are able to assist with any issues regarding employment status.

Please do not hesitate to contact us for further advice.

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