Do employers have to supply payslips?

General / 24 October 2019
Do employers have to supply payslips?

Despite the common misconception, employers do NOT have to provide regular payslips.

If an employee asks to see their wage and time records or holiday and leave records these do have to be produced, and where employees have questions about these things, these must be responded to.

However, New Zealand law does not go so far as to require payslips each pay cycle.

What to include in a payslip

If payslips are provided, there is no set criteria for what needs to be included.  The basics included are generally hours worked, overtime or time and a half for public holidays, deductions e.g. KiwiSaver or student loan, and PAYE so the net pay is shown.

How leave balances are expressed tends to be the area we see most difference between payslips.  For example, some payslips detail all leave entitlements including annual holidays, accruing leave, alternative holidays, and sick leave.  Other payslips might exclude any reference to sick days and only include the entitled annual holiday days but not the portion accruing (note: there is no automatic right to use the accruing portion of leave prior to the employee’s 12 month anniversary).

When payslip are recommended

Where you are paying holiday pay “as you go”, a payslip should be provided and used to ensure the 8% portion is an ‘identifiable component’ of the gross pay.  This should also be explained in the employment agreement.

Message for employers

If an employee makes a wage claim against an employer and that employer has failed to keep and produce wage and time records, the Authority will accept the employee’s claim unless the employer has strong evidence to the contrary.

If you are concerned that your current workplace records such as timesheets, wage and time records, or holiday and leave records aren’t where they need to be, or you are unsure exactly what details need to be recorded, get in contact with a member of the team.

Disclaimer: We remind you that while this article provides commentary on employment law and health and safety topics, it should not be used as a substitute for legal or professional advice for specific situations. Please seek legal advice from your lawyer for any questions specific to your workplace.

Back to News and Publications