We are proposing a move from hardcopy payslips to e-payslips and I wonder if there are any legal implications which we need to consider before implementing this? An issue which may be important is that not all staff have personal computers in the workplace – e.g. Catering, security, portering, cleaning and other staff would have one central computer per group on which they could access their payslip and print it off.

As an employer you are legally obliged to give your employees a “written itemised pay statement” and must issue it at, or before, the time you pay your employees.

Article 40 of the Employment Rights (NI) Order also sets out the information that must be included on a payslip. This is not usually an issue for employers as computerised payroll systems generally provide more information on their standard payslips than is required by law.

However, a number of other issues are raised by the right to an "itemised pay statement", as quoted above. Notice that:

1. the payslip must be "given" to the employee by the employer;

2. this must be done "at or before" the time when the payment is made; and

3.