The Payment of Wages Act 1991 gives all employees in Ireland a right to a pay slip which will show the gross wage and details of all deductions. A pay slip is essentially a statement in writing from the employer to the employee that outlines the total pay before tax and all details of any deductions from pay. Your right to a pay slip is set down in Section 4 of this Act.
Deductions from pay
An employer may not make deductions from your wages unless:
* They are required by law, for example, PAYE and social insurance (PRSI),
* They are provided for in the contract of employment, for example occupational pension contributions.
* They are made with your written consent, for example, trade union subscriptions
* They are to recover an overpayment of wages or expenses
* They are required by a court order, for example, an attachment of earnings order in a family law case
* They arise due to your being on strike
Where your employer suffers loss through your fault, for example breakages or till shortages or your employer supplies a service as part of the job, for example, a uniform, deductions may be allowed but only where:
* They are allowed for in your contract
* They are fair and reasonable
* You have received a written notice of the deduction - a full week's notice if the deduction arises from your mistake
* The amount of the deduction does not exceed the loss or cost of the service
* The deduction takes place within 6 months of the loss/cost occurring