ITEMISED PAYSLIP REGULATIONS

ITEMISED PAYSLIP

SUBSIDIARY LEGISLATION 452.116

ITEMISED PAYSLIP REGULATIONS

10th August, 2018

LEGAL NOTICE 274 of 2018,as amended by Legal Notice 439 of

2018.

The title of these regulations is the Itemised Payslip

Regulations, which shall come into force on the 1 st of January 2019.

For the purposes of these regulations, "the Act" shall

mean the Employment and Industrial Relations Act and unless the

context 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 an itemised payslip either before or on the date when the

wages are due 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 basic wages received;

(e)

a breakdown of any bonuses, allowances or

commissions received; and

(f)

any deductions effected,

including

national

insurance contributions, tax and others.

Provided that the employee shall have the right to

request, up to a maximum of 4 times a year, the sick leave

entitlement and the number of hours of sick leave availed of

during a calendar year. The employer shall provide the

employee with this information in writing within 5 working

ITEMISED PAYSLIP

days from the date of the request.

(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).