Pay - an overview of obligations
Introduction
As an employer, you have a number of legal obligations to do with paying employees. If you don’t follow the proper procedures - including paying your male and female employees equally and fairly - you could have penalties to pay.
This guide aims to help you understand your obligations, including the need to:
- supply an itemised pay statement
- comply with the National Minimum Wage
- make statutory payments, including maternity, paternity, adoption, sick and guarantee pay
It also describes what deductions from workers’ wages are unlawful.
Subjects covered in this guide
