Penalty for Not Issuing Payslips in the UK: What Employers Must Know

Penalty for Not Issuing Payslips in the UK: What Employers Must Know

September 23, 2025 by Sandra

As an employer, you shoulder many responsibilities — from keeping your team motivated to ensuring the financial wellbeing of your business.  

But among these obligations, one legal duty that often slips under the radar is the requirement to issue payslips. Unfortunately, failing to provide employees with payslips isn’t just an oversight — it’s a legal breach that could carry serious consequences.  

At McAlister & Co, we understand that managing your business's legal and financial obligations can feel overwhelming, especially if you're facing financial difficulties. In this blog, we’ll walk you through the penalties for not issuing payslips in the UK, why this matters for your business, and how we can help if you're struggling to stay afloat. 

Why Are Payslips Important? 

Payslips aren’t just formalities. They provide employees with clear, transparent information about what they’ve earned, and any deductions made from their salary — such as tax, National Insurance, or pensions. Since April 2019, UK law has required that payslips must also include the number of hours worked where pay varies according to time worked. 

Under the Employment Rights Act 1996, every worker (including part-time and casual staff) has a legal right to receive an itemised payslip on or before payday. 

What Happens If You Don’t Issue Payslips? 

Failing to provide payslips isn’t just poor practice — it’s unlawful. Here’s what happens if you fail to issue payslips: 

Legal Penalties 

If a worker doesn’t receive a payslip, or if the payslip is incomplete or inaccurate, they are entitled to bring a claim to an employment tribunal. If the tribunal finds in the employee’s favour, you could be ordered to: 

  • Compensate the employee for any unnotified deductions
  • Pay a financial penalty equivalent to the unnotified deductions (for up to 13 weeks of incorrect or missing payslips) 

While that might seem manageable in isolation, if multiple employees bring claims, the penalties — and the reputational damage — can quickly mount. 

Why Employers May Struggle to Stay Compliant 

It’s important to acknowledge that businesses rarely neglect legal obligations intentionally. In fact, in our experience, many companies facing financial distress find that payroll accuracy is one of the first areas to falter.  

This might be due to limited staff capacity, outdated payroll software, poor cash flow, administrative errors, or a lack of internal controls due to financial strain. These warning signs could point to deeper financial problems that need urgent attention. 

The Hidden Cost of Ignoring Payroll Compliance 

Beyond tribunal penalties, the cost of non-compliance can include: 

  • Employee disputes and loss of trust, especially if discrepancies in pay go unresolved 
  • HMRC scrutiny, particularly if deductions for tax or National Insurance aren't being handled properly 
  • Reputational damage, making it harder to recruit and retain staff
  • Risk of insolvency, as administrative failings often coincide with cash flow problems 

If these challenges sound familiar, it's vital to act now — before minor legal issues snowball into existential threats to your business. 

How McAlister & Co Can Help 

At McAlister & Co, we’re not here to judge - we’re here to help. If your business is struggling to keep up with payroll, tax obligations or debt repayments, our team of licensed insolvency practitioners can guide you through your options.  

You’re not alone — and there are more solutions available than you might realise. Here’s how we can support you:

1. Cash Flow Review

When payroll starts to falter, it's often a symptom of a wider cash flow issue. We'll work with you to assess where the pressure points are and help you implement changes — from chasing overdue invoices to renegotiating payment terms. 

We’ll help you: 

  • Conduct a thorough cash flow analysis to identify shortfalls 
  • Prioritise urgent outgoings like wages and tax 
  • Develop realistic forecasts to manage upcoming liabilities 
  • Suggest improvements such as invoicing processes, credit control, or alternative finance 

Our goal is to help you understand where money is leaking and where it can be recovered — fast.

2. Business Rescue Planning

Every business has different challenges, which is why we tailor our advice to your circumstances. If your business is still viable but facing temporary difficulties, we can help you create a formal or informal business rescue strategy. 

Options may include: 

  • Time to Pay arrangements with HMRC 
  • Negotiated creditor repayment plans 
  • Company voluntary arrangement (CVA) – a legally binding agreement that lets you repay debts over time 
  • Turnaround strategies to improve profitability 

We’ll assess the best course of action to relieve the pressure and give your business the breathing space it needs.

3. Debt Management and Negotiation

Struggling with HMRC payments or supplier arrears? We can help you apply for a Time to Pay arrangement with HMRC, or negotiate repayment terms with your creditors to give your business room to breathe. We can help by: 

  • Liaising directly with HMRC on your behalf 
  • Requesting a Time to Pay arrangement to spread your tax debts 
  • Negotiating with trade creditors to avoid legal action 
  • Advising on your legal duties to avoid wrongful trading 

We approach each case with empathy, ensuring creditors get the reassurance they need while protecting your business's interests.

4. Payroll and Compliance Support

If administrative issues are contributing to payroll errors, we can help you put better systems in place. We’ll help you understand your legal obligations, ensure staff are paid correctly and on time, and avoid further penalties. 

We regularly support business owners who have fallen behind on payroll obligations. Our team can: 

  • Advise on your legal obligations
  • Help restore accurate and timely payroll processes 
  • Ensure you’re meeting obligations around payslips, tax deductions, and pension contributions
  • Guide you on minimising employment tribunal risks 

By stabilising your payroll and getting you back in compliance, we help restore trust with your employees — and protect your business reputation.

5. Pre-pack Administration or Business Restart

If your business is no longer viable in its current structure, we can explore legal ways to close the company and start again — free from debt. A pre-pack administration could allow you to preserve the viable parts of the business and protect jobs, while drawing a line under unmanageable debts. 

In some cases, the most viable way forward is a legal restructure. This could involve: 

  • Pre-pack administration – selling the viable part of your business to a new entity, often retaining staff and assets while shedding debt 
  • Liquidation – closing down the business in a managed way, with expert support to deal with employees, creditors, and HMRC 
  • Phoenixing a business – where appropriate, creating a fresh start using the core of your existing company, without the burden of historical debt 
These are complex processes, but our team will guide you with clarity, compassion, and professionalism. 

 

Discover Expert Support from McAlister & Co  

Missing or incorrect payslips might seem like a minor issue, but for many businesses, they are the canary in the coal mine — a sign of deeper financial or administrative stress. However, the good news is that with the right advice and support, it’s possible to get back on track. 

Whether you need help avoiding penalties, understanding your obligations, or exploring business rescue options, McAlister & Co is here for you. Our expert team offers clear, empathetic advice tailored to your unique situation. Let us help you take control — and get your business back on firm footing. 

If you’re concerned about payroll compliance or wider financial difficulties, don’t wait until it’s too late. Speak to McAlister & Co today and take the first step towards protecting your business. Get in touch today. 

We don’t need personal or company details to answer initial questions on your situation:

Call 03300 563 600

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