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单词 itemized pay statement
释义

itemized pay statement
The written statement that, under the Employment Rights Act 1996 (and the (Itemised Pay Statement) Regulations 2018 (as amended)), an employer must provide for every employee on or before each occasion wages or salaries are paid. The statement must contain the following information:

1. the employee’s gross pay for the period;
2. the amounts and reason for any deductions;
3. the net amount paid; and
4. the method of calculating the net pay when different parts are calculated differently (e.g. if the pay is partly a basic wage and partly a commission or bonus payment).

The statement need not contain details of fixed deductions if it contains an aggregate amount of these deductions and the employer has given the employee, either before or at the time of payment, a standing written statement of fixed deductions that contains the following particulars of each deduction:

1. the amount;
2. the intervals at which the deduction is made;
3. the purpose for which it is made.

The standing statement of fixed deductions must be reissued within 12 months of its first being issued and not more than every 12 months after that and it must incorporate any amendments. An employee can apply to an employment tribunal if his employer fails to provide the statutory statement or reason for deductions. The tribunal can order the employer to provide statements and also to refund any unexplained deductions in respect of a period up to 13 weeks before the application.

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更新时间:2025/4/4 15:43:16