Unfortunately, there is very little detailed information available on how these Regulations are intended to apply to complex pay arrangements (for example, where an employer operates a wide range of allowances and pay supplements). The stated aim behind the legislation is to increase pay transparency by making it much clearer how many hours the individual is being paid for and how much they are being paid for those hours. In other words, an employee must be able to identify from their pay slip the actual time worked and the actual pay received. As mentioned above, the only hours that need to be shown on the payslip are hours which are variable (e.g. overtime). There is no need to specify how many hours have been worked or how pay is made up (e.g. how much is referable to basic pay and how much to supplements etc.) as long as the individual can identify from their payslip how many variable hours they have worked in a given in pay period and how much they have been paid in total for those variable hours. The ‘variable’ hours worked by the employee can either be shown as single aggregate figure OR broken down into different pay rates to increase transparency. Either option is permissible. It appears that only a relatively light touch is required to comply with the Regulations. However, you can of course provide a more detailed breakdown of pay if you wish.