What payroll teams and reviewers in United Kingdom actually expect on a stub, letter or annual statement โ statutory citations included.
Statutory requirements: itemised deductions, tax code, NI category, YTD figures.
Every worker is entitled to an itemised payslip on or before payday under s.8 of the Employment Rights Act 1996. Since April 2019, hours must be shown when pay varies by time worked.
Deadlines, required fields, and how PAYE reference lines should tie back to HMRC.
A P60 must be provided to every employee still in employment on 5 April by 31 May. Show total pay, tax deducted, NIC and student loan by category letter.