Is it always necessary to physically issue employees with payslips to avoid a breach or is it ok to make them available on request?

In accordance with s4 of the Payment of Wages Act 1991 (the “Act”), there is a legal obligation on employers to provide employees with a written statement evidencing their wages (i.e. a payslip). Therefore, it is not sufficient to simply make the payslip available on request. The written statement must specify clearly the gross amount of wages payable to the employee, the nature and amount of any deductions and the employer must take all reasonable steps to ensure that the written statement (or any matters relating to the written statement) is treated confidentially by the employer and any of the employer’s agents/employees. The written statement (i.e. payslip) must be given to the employee