12Employer to provide worker with national minimum wage statement
(1)Regulations may make provision for the purpose of conferring on a worker the right to be given by his employer, at or before the time at which any payment of remuneration is made to the worker, a written statement.
(2)The regulations may make provision with respect to the contents of any such statement and may, in particular, require it to contain—
(a)prescribed information relating to this Act or any regulations under it; or
(b)prescribed information for the purpose of assisting the worker to determine whether he has been remunerated at a rate at least equal to the national minimum wage during the period to which the payment of remuneration relates.
(3)Any statement required to be given under this section to a worker by his employer may, if the worker is an employee, be included in the written itemised pay statement required to be given to him by his employer under section 8 of the [1996 c. 18.] Employment Rights Act 1996 or Article 40 of the [S.I. 1996/1919 (N.I.16).] Employment Rights (Northern Ireland) Order 1996, as the case may be.
(4)The regulations may make provision for the purpose of applying—
(a)sections 11 and 12 of the [1996 c. 18.] Employment Rights Act 1996 (references to employment tribunals and determination of references), or
(b)in relation to Northern Ireland, Articles 43 and 44 of the [S.I. 1996/1919 (N.I.16).] Employment Rights (Northern Ireland) Order 1996 (references to industrial tribunals and determination of references),
in relation to a worker and any such statement as is mentioned in subsection (1) above as they apply in relation to an employee and a statement required to be given to him by his employer under section 8 of that Act or Article 40 of that Order, as the case may be.