Variable hours to be shown on payslips
From April 2019 additional information must be shown on a payslip for workers whose pay varies depending on the number of hours they have worked.
Where this applies, the number of hours paid for on this basis (ie on the amount of time worked) must be shown. Any other hours do not need to be shown (although of course they can be shown if it would be helpful to do so). For example, where a worker has a fixed salary each month, and works variable overtime with additional pay at an hourly rate, only the hours of overtime need to be shown.
The hours can be shown either as a single total of all such hours in the pay period, or they can be broken down into separate figures for different types of work or different rates of pay. It should be clear which pay period they were worked in. They only need to be shown for pay periods which begin on or after 6 April 2019.
The hours that must be shown on a payslip are a separate matter from the number of hours worked for National Minimum Wage (NMW) purposes (although for workers who are paid by the hour they may well in practice be the same).
A payslip may be provided in either a physical format or an electronic format that the worker can print. For further guidance on payslips please see: https://www.gov.uk/payslips