Last updated: February 20, 2025
There are minimum requirements for pay slips under the Fair Work Act 2009 (FW Act) and Fair Work Regulations (FW Regs) that employers must comply with.
The requirements relate to:
- when and how employers must provide pay slips to their employees,
- the information that must be included in pay slips,
- how family and domestic violence leave is dealt with in pay slips, and
- record keeping.
Significant penalties and other adverse consequences can apply for contraventions of the pay slip requirements, so it is important that employers understand and stay up to date with their obligations.
How often must pay slips be issued?
Employers must issue an employee with a written pay slip every time remuneration is paid to the employee – in other words, every pay day.
When must pay slips be issued?
Pay slips must be issued within one day of the payment to which the pay slip relates.
Format of pay slips
Pay slips can be issued in electronic or hard copy form.
Electronic pay slips
If issuing pay slips electronically, an employer must ensure that pay slips are provided to, or are accessible by, employees. It is not sufficient for the employer to just generate and store an electronic pay slip.
It is best practice for employers to:
- issue electronic pay slips to employees securely and confidentially, such as by email to an email address nominated by the employee or via an employee self-service HR information system, and
- ensure that employees can access and print their electronic pay slips in private.
If an employer cannot do these things, then it is advisable to issue pay slips in hard copy form.
Information that must be included in pay slips
Pay slips must include the following information:
Employer information |
Employer’s name |
Australian Business Number (ABN) |
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Employee information |
Employee’s name |
Dates |
Pay period to which the pay slip relates |
Date on which payment was made |
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Payments to the employee |
If the employee is paid an hourly rate of pay:
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If the employee is paid an annual rate of pay (i.e. a salary):
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The gross amount of the payment |
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The net amount of the payment |
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The following amounts (if any):
|
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Deductions |
Any amounts deducted from the employee’s gross pay (e.g. salary sacrifice amounts) |
The name, or the name and number, of the fund or account into which the deduction was paid |
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Superannuation |
If the employer is required to make superannuation contributions for the benefit of the employee:
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The FW Act expressly prohibits employers from issuing pay slips that they know are false or misleading. |
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Information about family and domestic violence leave
Under the National Employment Standards, employees are entitled to 10 days of paid family and domestic violence leave in certain circumstances.
To help protect the safety of employees who access this type of leave, the FW Act and Regs include requirements for how family and domestic violence leave is dealt with in pay slips.
Pay slips must not include information that identifies an employee as having taken, or having been paid for, family and domestic violence leave. Pay slips must also not show an employee’s paid family and domestic violence leave balance.
Amounts paid to an employee for family and domestic violence leave must be recorded on the pay slip as:
- a payment for performing ordinary hours of work,
- another kind of payment for the performance of work, such as an allowance, bonus or overtime payment, or
- only if requested by the employee – a payment for taking a particular kind of leave (other than family and domestic violence leave).
These requirements are an exception to the rule that employers must not issue a pay slip that they know is false or misleading.
Record keeping
Employers must keep pay slips on file for seven years.
Consequences of contravening pay slip requirements
There are a range of potential consequences if an employer fails to comply with the pay slip requirements in the FW Act and Regs. These include:
Compliance notices |
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Infringement notices |
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Court orders |
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Other penalties can also apply – further information is available on the FWO’s website.
Consequences of a pay slip contravention if employee makes an underpayment claim
Where an employee makes a claim in court for underpayment of wages (or a failure to provide other entitlements), if the employer has not complied with their pay slip obligations (and/or their record keeping obligations) without a reasonable excuse, then the employer has the onus of proving that they provided the correct pay or entitlements to the employee.
In simple terms, this means that if the employer does not produce evidence that they complied with their obligations, the court will accept the employee’s claim.
Key take aways
- It is important for employers to stay up to date with their pay slip obligations, as there are potentially serious consequences for failing to comply.
- Employers should regularly check that their payroll software is up to date with current pay slip requirements. An out-of-date system is not a defence to a contravention of the pay slip obligations.
- Employers should ensure that payroll staff receive training on pay slip obligations to equip them to identify and resolve any issues before compliance issues arise.
- The FWO’s website contains many free pay slip resources, including educational articles and templates.
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