Why a payslip is compulsory
A written payslip is not optional and it is not only for full-time staff. Section 33 of the BCEA requires the employer to give every worker — including a domestic worker — written particulars of their pay on each payday. It is the worker's proof of earnings and the employer's record of compliance, and it underpins UIF declarations and any future dispute at the CCMA.
The itemised list (BCEA s33)
Each payslip must show: the employer's name and address; the worker's name and occupation; the period the payment covers; the worker's wage rate and overtime rate; the number of ordinary hours worked, plus overtime hours and any Sunday or public-holiday hours; the gross wage and any other amounts paid; the amount and purpose of each deduction (UIF, a loan repayment, etc.); and the net amount actually paid. Nothing should be a mystery to the worker.
Showing UIF and other deductions
Deductions cannot be lumped together — each must be itemised. The most common is the 1% UIF contribution deducted from the worker (the employer adds a matching 1%, which is not deducted from the worker's wage). Both the UIF deduction and the wage it is calculated on (up to the R17 712 ceiling) should be clear. Any loan repayment or lawful deduction must be listed separately with its purpose.
Keeping records
The employer must retain a copy of each payslip for at least three years. Good records make UIF declarations straightforward, prove the worker has been paid correctly, and protect both sides if there is ever a disagreement about pay, hours or leave.