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Q: Can I provide electronic payslips to my employees instead of paper ones?

Aug 10 2006

Answered by: Peter Done Ask a question

No, according to the Employment Rights Act 1996 the requirement is: 'Itemised pay statement (i) An employee 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…' In a worst case scenario the employer could be ordered by a Tribunal to repay the last 13 weeks’ illegal deductions to the employee if they have not issued a written itemised statement in the correct form. Since any deductions, such as tax or National Insurance, would have been an illegal deduction, it could amount to a considerable sum. Plus the chances of HM Revenue and Customs paying you back the tax and National Insurance is very unlikely.

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