Payslips are more than just a record of wages; they’re a legal requirement in the UK.
Employers must provide payslips that clearly set out key information, allowing employees to see exactly how their pay is calculated.
But what details are compulsory, and what extra information should you include for clarity and compliance?
This guide explains everything you need to know about payslip requirements in 2025.
The law is clear on what must be included on every payslip. At a minimum, it must show:
For example, if an employee works shifts or overtime, the number of hours must be displayed. For salaried employees on fixed pay, hours are not required.
Failing to issue payslips or omitting the required details can put employers at risk of non-compliance and tribunal claims.
While the law sets the minimum standard, many employers go further by providing additional details.
This helps employees understand their pay, avoids confusion, and provides a clear record if disputes arise.
Showing SSP separately allows employees to check their entitlement (currently capped at 28 weeks). It also helps employers track SSP alongside Company Sick Pay.
Maternity, paternity, adoption and shared parental leave payments should be clearly listed. This ensures employees can see their entitlement and provides legal proof that payments were made correctly.
Holiday pay is often an area of confusion. Itemising it separately — along with the number of days or hours taken — reassures employees and provides a useful record in case of disputes.
Separating bonuses and commission from base pay provides transparency and can be essential when employees apply for loans or mortgages, as lenders need to see a breakdown of pay.
Payslips should show both employer and employee contributions, helping staff reconcile deductions with their pension statements.
Any pre-tax deductions under salary sacrifice arrangements, or repayments for company loans, should be clearly identified. This ensures transparency and compliance with HMRC rules.
Regularly reviewing payslip formats helps avoid these pitfalls and keeps payroll legally compliant.
For employees, a payslip is proof that they are being paid fairly and correctly.
For employers, it’s evidence of compliance and a safeguard against disputes.
Providing transparent, detailed payslips builds trust and reduces the risk of costly errors or claims.
If you’re unsure whether your payslips are legally compliant, HR Smart can help.
We work with SMEs across West Sussex — including Worthing, Lancing, Brighton, Hove, Littlehampton and Eastbourne— providing practical HR and payroll support.
Simply call us on 01903 754107 or email us at heidi@hrsmartuk.com or jon@hrsmartuk.com.
Yes. SSP should appear separately so employees can confirm their statutory entitlement and employers can track the 28-week cap.
Yes. Holiday pay should be identified as a separate line on the payslip. This ensures employees can see how much leave has been paid and helps employers keep accurate records.
All variable deductions (such as tax, NI or pension) must be itemised. Fixed deductions (like union fees) can be grouped, but only if a separate breakdown is issued at least once a year.
Yes, if the employee’s pay varies by hours. For salaried staff on fixed pay, hours do not need to be shown.
Company Sick Pay usually includes the SSP element, but best practice is to list SSP separately to avoid confusion and demonstrate compliance.
Yes. Electronic payslips are legal provided employees can easily access them and print or save copies if needed.
Employees can raise the issue with their employer, and if unresolved, escalate to an employment tribunal.
Yes. Apprentices are employees and must receive payslips in the same way as other staff.
