Are companies required to send pay slips digitally?

Companies are free to choose whether they provide employees with digital or hard copy pay slips. Legally speaking, the requirement relates only to the text form, which companies must comply with irrespective of digital or paper systems.

When is a digital pay slip considered delivered?

A digital pay slip is considered delivered as soon as it reaches the control of the recipient and is accessible to them. For example, this could be an employee inbox that the employee can personally and independently access via self-service software.

Which form requirement applies to a digital pay slip?

Digital pay slips are subject to the requirement for the text form. This means the content must be clearly legible and on a durable medium—e.g. in a secure archive.

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