If you fail to provide a compliant payslip, the risk is primarily reputational rather than financial. An employment tribunal can make a determination about the particulars that should have been included in the pay statement. This may result in some adverse publicity, especially for larger organisations, which will be expected to get their systems ready in time. Additionally, if it transpires that any unnotified deductions have been made during the 13 weeks prior to the application to the employment tribunal, then an employer may be ordered to pay compensation up to the aggregate amount of those deductions (section 12(4) ERA 1996). The term ‘unnotified deductions’ refers to any deductions which an employer is legally allowed to make, but which have not been properly noted on the payslip. This is different from the concept of an ‘unlawful deduction from wages’ which refers to any deductions which an employer was not legally authorised to make. A deduction can be perfectly lawful (for example for PAYE or NICs) but still be subject to a financial award if the employee has not been properly notified.