Indicator 3.8.6

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Indicator 3.8.6

by Contact on 8 October 2026

Requirement

The UoC shall document wage payment and receipt by all employees. Documentation shall be understandable and made available to the employees and shall include information on at least the following: a) wages; and, b) advances; and, c) loans; and, d) hours worked including overtime; and, e) calculation of any withholdings. **

How Do I Interpret This Requirement?

  • Wage payment can be documented in several ways, often through a payslip including all wage information. This can be given to the employee:

    • electronically

    • through a printed copy

    • on or before the payday.

    • Loans provided by an employer can be an important source of funds for employees in some places.

    • Clarity of loan calculations and repayment are particularly important, as loans can be an element driving forced labour if employees are not able to repay within a reasonable amount of time based on their wages.

  • If loan interest rates are charged by the UoC, they should be:

    • at or below bank rates

    • included in receipt of information on advances, loans, hours worked, pay and the calculation of any deductions.

  • For each payment cycle, the UoC should provide a written pay record (such as a payslip) to each employee detailing the following:

    • employee name

    • ID/roll/employee number

    • month/week/pay period

    • number of regular hours worked

    • number of overtime hours worked

    • mandatory deductions towards social security, health insurance and taxes, etc.

    • deductions towards repayment of advances or loans taken by the employee (see also Indicator 3.2.9).

  • The pay record should:

    • be provided in paper or digital form.

    • be provided in a language and format easily understandable to employees.

    • be countersigned by employees unless the payment is traceable by bank transfer.

    • It is particularly important that employees understand the calculation of hourly premium wages for overtime work.

    • Employees should be able to raise any issues they may have related to doubts on calculations on wages, including overtime wages. The UoC should communicate a clear process on how employees can raise such issues.

Evidence of Implementation

  • employee contracts

  • payslips

  • any loan agreements in place

  • working hours records

  • documented wage information, including advances or any withholdings.

Auditors Should Confirm

  • records of wage payments;

  • accuracy of wage payments;

  • employees’ access to wage information through employee interviews.