S.L. 452.116 Art. 3Obligation to give itemised payslip. Amended: L.N. 439 of 2018.

(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 days from the date of the request.