Pay statement (pay slip)

Collective agreements require that payment of wages must be accompanied with a written pay statement (pay-slip). Workers are entitled to ask their union representatives to check whether their wages and deductions made by their employer are calculated correctly. 

Collective agreements usually state that wages are to be paid monthly on the first day after the month ends for which the wages is being paid.  Wages are in some sectors paid on a weekly or bi-weekly basis.

Wages are usually paid directly into the worker’s personal bank account, but can also be paid directly with checks or money. 

The pay-statement issued to the worker is a valid receipt for the payment of his taxes and should be kept at least until the final tax assessment the following year.  

Particulars of a written pay statement

A written pay statement must at least include the following information:

 Name and address of the employer and name of the worker.
 The period of time or the work for which the worker is being paid.
 The rate of wages to which the worker is entitled, the number of hours worked, broken into daytime work, overtime and the gross amount of the wages.
 Deductions and the purposes for which they are made, e.g. personal income tax, pension fund contributions, trade union fees etc. (See: Union funds)
 Holiday pay.
 Any bonus, allowance or other payment to which the worker is entitled. 
 Accumulated right for time-off due to reduced hours of rest. 
 Net wages being paid to the worker.