It is a legal requirement for employers to produce itemised pay statements detailing how much:
an individual has been paid for work they have undertaken
tax, national insurance and pension contributions that have been paid and
what other payments have been made.
This information helps individuals understand how their pay has been calculated.
As modern technology has evolved over the years, many employers provide electronic itemised pay statements and no longer issue paper pay statements.
In the case of Leedham v Royal Mail Group Ltd [2026], the Employment Tribunal considered whether issuing electronic pay statements complied with the requirement to issue an itemised payment statement.
Facts
Royal Mail stopped issuing paper pay statements and moved to digital pay statements which staff were able to access via smartphone app or web browser.
Mr Leedham claimed that Royal Mail failed to provide paper pay statements and therefore failed to provide him with an itemised pay statement as required by law.
The Tribunal noted Mr Leedham had access to a smartphone and had access to other ways of accessing his electronic pay statements. In addition, they found that there were no barriers that he faced that prevented him from accessing his pay statements.
His claim failed.
The EAT held that there is no legal requirement for an employer to issue paper statements, but the law does require an employer to ensure individuals are provided with sufficient information to understand how their pay has been calculated.
Top tip
Employers can provide electronic only pay statements, but they should ensure individuals are able to access those pay statements without difficulty for example ensuring staff who have a health or disability have ways to access their pay information.
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