The obligation to give an itemised payslip –
As from 1st January 2019, the employer is bound to give to his employees an itemised payslip either before or on the date when wages are due.
Payslip should contain –
the name of the employer and the employee, the address of the employer, the employee’s designation, the total wages paid and the breakdown thereof, the period in respect of which the contents relate to, the number of normal hours worked including those worked on Sunday or on a public holiday when this is part of the scheduled normal hours; the number of hours entitled at overtime or special rate broken down into those in excess of normal daily or weekly hours, hours worked on a Sunday or on a public holiday; the number of hours of annual leave availed of and any remaining balance; the basic wages received; a breakdown of any bonuses, allowances or commissions received; and any deductions effected, including national insurance contributions, tax and others.
In so far as sick leave is concerned, the employee shall have the right to request , up to a maximum of four times a year, the sick leave entitlement and the number of hours of sick leave availed of during a calendar year. The employer is obliged to divulge this information in writing within five working days from the request.
If an employer fails to give an itemised payslip, it shall be the employer who must present proof which beyond reasonable doubt exculpates him from any liability. Moreover, where there are two different payslips relating to the same period, the payslip which prevails shall be the more favourable payslip for the employee concerned.
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