- all workers (not just employees as at present) will be entitled to receive an itemised payslip;
- for any workers whose pay varies according to the number of hours they work, payslips must show the number of hours worked for which the worker received variable pay (e.g. if they receive a fixed salary plus paid overtime, the payslip must show the number of hours overtime).
Many employers outsource their payroll to an external provider – such employers should ensure that they and their providers are fully prepared for these changes. The government has provided some useful written guidance which can be found here.