Explanatory note

This instrument amends Part I of the Employment Rights Act 1996 (c. 18) (“the 1996 Act”), to confer the right to an itemised pay statement and associated enforcement provisions upon all workers. Presently, employers are required to provide an itemised pay statement to ‘employees’ only, a particular class of worker that works under an employment contract.

A full regulatory impact assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from the Labour Market Directorate, Department for Business, Energy and Industrial Strategy, 1 Victoria Street, London SW1H 0ET, and is annexed to the Explanatory Memorandum which is available alongside the instrument on www.legislation.gov.uk.