Payment of Wages Act, 1979

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Employees to be given certain statements as regards salary or wages.

5.—(1) Where an employer makes a deduction from the amount of any payment of salary or wages he makes to an employee, he shall give, or cause to be given, to the employee a statement in writing indicating the gross amount of the salary or wages payable and the nature and amount of the deduction, and in case such a statement is so given, the employer concerned shall take such reasonable steps as are necessary to ensure that both the matter to which the statement relates, and the statement before it is given to the employee, are treated confidentially.

(2) A statement under this section shall be given to the employee concerned—

(a) if the relevant payment is made by credit transfer or by any other mode of payment whereby an amount is credited to an account specified by the employee, as soon as may be,

(b) if such payment is made by any other mode of payment, at the time of the payment.

(3) The foregoing provisions of this section are in addition to and not in substitution for sections 2 (2) (b), 3 (2) (b) and 6 (3) of the Truck Act, 1896.

(4) Where a statement is given to an employee which contains an error in, or an omission from, the particulars required by this section, the statement shall be regarded as complying with the requirements of this section if it is shown that the error or omission was made by way of a clerical mistake or was otherwise made accidentally and in good faith.

(5) This section shall come into force on such day as the Minister shall fix by order.