Itemised payslip requirement begins next month

John Thompson, CEO of APHC
John Thompson, CEO of APHC

New rules changing how employers issue payslips from April 2019 have been flagged up by the Association of Plumbing & Heating Contractors (APHC).

The APHC explained how to prepare and avoid falling foul of the new law.

From 6 April 2019, the statutory right to receive an itemised payslip will be extended to all workers. Previous to this date, only staff classed as employees needed to receive written itemised payslips, meaning that employers didn’t need to provide itemised payslips for staff classed as ‘workers’.

Like employees, workers have a contract for work, but, unlike employees, there is usually no ‘mutuality of obligation’ between a worker and employer.

From 6 April 2019 the difference between a worker and an employee will no longer matter when it comes to payslips.

John Thompson, CEO of the APHC, said: “Employers need to ensure they are prepared for these changes as a worker who doesn’t receive an itemised payslip will be able to take an employer to an employment tribunal. Plus, itemised payslips will make it much easier for HM Revenue & Customs to find and prosecute employers who pay below the national minimum wage and employers who charge for uniforms and equipment need to ensure their practices are compliant as such charges can tip pay below the minimum wage.”