From April 2019, an amendment to section 8 of the 1996 Act t requires particulars within an itemised pay statement to also contain information regarding the number of hours worked by the employee for which they are being paid, but only in situations where the employee’s pay varies as a consequence of the time worked. The amendment states:
“…where the amount of wages or salary varies by reference to time worked, the total number of hours worked in respect of the variable amount of wages or salary either as:
(i) a single aggregate figure, or
(ii) separate figures for different types of work or different rates of pay.”
The amendments made by the order do not apply in relation to wages or salary paid in respect of a period of work which commences before the date the order comes into force.
In addition, the Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) (No.2) Order 2018 (https://goo.gl/8BSgMx) provides for an additional change that extends the right to receive an itemised pay statement, together with the ‘associated enforcement provisions’, to all workers and not just employees who work under a contract of employment.