Section 9

A pay statement given in accordance with section 8 need not contain separate particulars of a fixed deduction if— it contains instead an aggregate amount of fixed deductions, including that deduction, and the employer has given to the worker, at or before the time at which the pay statement is given, a standing statement of fixed deductions which satisfies subsection (2). A standing statement of fixed deductions satisfies this subsection if— it is in writing, it contains, in relation to each deduction comprised in the aggregate amount of deductions, particulars of— the amount of the deduction, the intervals at which the deduction is to be made, and the purpose for which it is made, and it is (in accordance with subsection (5)) effective at the date on which the pay statement is given. A standing statement of fixed deductions may be amended, whether by— by notice in writing, containing particulars of the amendment, given by the employer to the worker. addition of a new deduction, a change in the particulars, or cancellation of an existing deduction, An employer who has given to a worker a standing statement of fixed deductions shall— re-issue it in a consolidated form incorporating any amendments notified in accordance with subsection (3). within the period of twelve months beginning with the date on which the first standing statement was given, and at intervals of not more than twelve months afterwards, For the purposes of subsection (2)(c) a standing statement of fixed deductions— becomes effective on the date on which it is given to the worker, and ceases to be effective at the end of the period of twelve months beginning with that date or, where it is re-issued in accordance with subsection (4), with the end of the period of twelve months beginning with the date of the last re-issue.

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Source: legislation.gov.uk · retrieved 2026-09-04