The Payment of Wages Act 1991 sets out that the information supplied on a payslip must clearly specify the gross amount of wages and the nature and amount of any deductions from pay.
Section 4(1) of the Act provides as follows:
“An employer shall give or cause to be given to an employee a statement in writing specifying clearly the gross amount of the wages payable to the employee and the nature and amount of any deduction therefrom and the employer shall take such reasonable steps as are necessary to ensure that both the matter to which the statement relates and the statement are treated confidentially by the employer and his agents and by any other employees.”
Section 4(4) of the Act provides that an employer who contravenes subsection (1) shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding €2,500.
Therefore, existing legislation already prescribes the information that must be clearly specified on a payslip and allows for the imposition of a penalty for failure to comply with this legislation.
Where an individual believes they are being deprived of employment rights applicable to employees they may refer a complaint to the Workplace Relations Commission (WRC) where the matter can be dealt with by way of mediation or adjudication leading to a decision that is enforceable through the District Court. WRC inspectors can also be asked to investigate certain breaches. Complaints can be made on a single online complaint form available at the WRC’s website www.workplacerelations.ie.
I hope this clarifies the matter for the Deputy.