Section 106 Notices of underpayment: further provisionI1I2
United Kingdom
Where a notice of underpayment relates to more than one underpaid individual, the notice may identify the individuals by name or by description.
A notice of underpayment must specify, for each underpaid individual to whom it relates—
the relevant day in relation to the individual;
the sum due to the individual on that day and how that sum was calculated;
the period or periods, or event or events, in respect of which it was due;
the statutory pay provision under or by virtue of which it was due;
the fact that any period for payment of that sum to be made ended without the sum having been paid;
the required sum in respect of the individual and (if different from the sum mentioned in paragraph (b)) how that sum was calculated.