Regulation 5

Subject to paragraph (3), the Board must make available and every employer or platform operator must obtain from the Board a Payment Advice for each of his, her or its employees or platform workers.

The Payment Advice remains the property of the Board and must be made available for inspection by an authorised officer of the Board and must be returned to the Board as and when the Board may direct.

The Board may, upon such conditions as it may impose, require or authorise any employer or platform operator to use forms other than and in place of the forms specified in these Rules (including the Payment Advice) or to dispense with the use of such forms.