Itemised Payslip Regulations, 2018

L.N. 274 of 2018

EMPLOYMENT AND INDUSTRIAL RELATIONS ACT

(CAP. 452)

Itemised Payslip Regulations, 2018

IN EXERCISE of the powers conferred by article 48(2) of the

Employment and Industrial Relations Act, the Minister responsible for

European Affairs and Equality has made the following regulations -

The title of these regulations is the Itemised Payslip Citation.

Regulations, 2018.

For the purposes of these regulations, "the Act" shall mean Definitions.

the Employment and Industrial Relations Act and unless the context Cap. 452.

otherwise requires, the terms and expressions used in these regulations

shall have the same meaning as that assigned to them under the Act.

(1) The employer shall be bound to give to his employees Obligation to

an itemised payslip either before or on the date when the wages are due give

payslip.

in terms of article 22 of the Act.

(2) The itemised payslip given in terms of these regulations

shall contain the name of the employer and the employee, the address

of the employer and the employee’s designation, the total wages paid

and the breakdown thereof and the period in respect of which the

contents relate to. It shall also include at least the following

information and the wages in relation thereto

(a) the number of normal hours worked including those

worked on Sunday or on a public holiday when this is part of the

scheduled normal hours;

(b) the number of hours entitled at overtime or special

rate broken down into those in excess of normal daily or weekly

hours, hours worked on a Sunday or on a public holiday;

(c) the number of hours of annual leave availed of and

any remaining balance;

(d) the number of hours of sick leave availed of during a

calendar year;

(e)

the basic wages received;

(f)

a breakdown of any bonuses, allowances or

commissions received; and

(g) any deductions effected, including national insurance

contributions, tax and others.

(1) If an employer who is bound to give an itemised

payslip to an employee in terms of these regulations, fails to do so,

apart from being liable to an offence against these regulations, in any

proceedings instituted by virtue of the Act, orders or regulations issued

thereunder, it shall be the employer who must present proof which

beyond reasonable doubt exculpates him from any liability.

(2) Unless there is proof to the contrary, in any case where two

different payslips relating to the same period are presented to the

Director or before any court of law, the payslip which prevails shall be

the more favourable payslip for the employee concerned.

Any person contravening the provisions of these

regulations shall be guilty of an offence and shall be liable on

conviction to a fine of not less than five hundred (€500) euro and not

more than one thousand and one hundred and sixty-five euro (€1,165).

€0.18