What Must Be on an Australian Pay Slip? Legal Requirements Explained
Complete guide to Australian payslip requirements. Know the mandatory items employers must include, penalties for non-compliance, and what to do if missing.
Pay slips must be provided within 1 business day
Under section 536 of the Fair Work Act 2009, employers must issue a pay slip to each employee within 1 working day of paying them. This is a strict requirement — not a guideline. The pay slip must cover each pay period and be provided even if the employee doesn't request one. For employees paid weekly, this means a pay slip every week. For fortnightly or monthly pay cycles, the same rule applies: within 1 business day of the payment being made. An employer who consistently fails to provide pay slips on time is in breach of the Act and can face penalties. The obligation applies to all employees including casuals, regardless of how few hours they work.
Mandatory items on every pay slip
The Fair Work Regulations 2009 (regulation 3.46) prescribe the information that must appear on every pay slip. The mandatory items are: the employer's name, the employer's Australian Business Number (ABN), the employee's name, the date of payment, the pay period (start and end dates), the gross amount of payment, the net amount of payment, any amounts deducted and the nature of each deduction (e.g., tax, union fees, salary sacrifice), and if the employee is paid an hourly rate — the ordinary hourly rate, the number of hours worked at that rate, and the total dollar amount at that rate.
Additional required information
Beyond the basics, pay slips must also include: any loadings, allowances, bonuses, incentive-based payments, penalty rates, or other separately identifiable entitlements paid — showing both the rate and the amount for each. Superannuation contributions must be shown, including the name (or number) of the super fund and the amount contributed. If the employee is entitled to leave, the pay slip should show their current leave balances for annual leave, personal/carer's leave, and any other applicable leave. If an employee works overtime, the overtime hours and the overtime rate must be separately itemised. This level of detail allows employees to verify they are being paid correctly.
Electronic vs paper pay slips
Pay slips can be provided in either electronic or paper format. Electronic pay slips are the most common method and are valid as long as the employee can access, print, and store them. Acceptable electronic methods include: email, an online payroll portal or app, or a secure document management system. The employer must ensure the employee has reasonable access to the electronic system — if an employee doesn't have regular internet access, a paper pay slip may be more appropriate. The employer should not charge the employee for accessing their pay slips. Password-protected PDF attachments or payroll portals with individual logins are considered best practice for privacy.
Penalties for non-compliance
Failing to provide pay slips, or providing pay slips that don't contain the required information, is a civil remedy provision under the Fair Work Act. Maximum penalties are significant: up to $19,800 per contravention for an individual and up to $99,000 per contravention for a body corporate (as of 2025-26, indexed annually). Each pay period where a pay slip is not provided or is non-compliant can constitute a separate contravention. Beyond financial penalties, an employer who doesn't maintain proper pay records and pay slips bears the reverse onus of proof in any underpayment dispute — meaning they must disprove the employee's claims rather than the employee having to prove them. This makes pay slip compliance critical for employers.
Record keeping obligations
Employers must keep employee records for 7 years under the Fair Work Act. This includes copies of all pay slips issued. The records must be legible, in English, and readily accessible for inspection by a Fair Work Inspector. Records must include: the employee's rate of pay, gross and net amounts paid each pay period, deductions made, hours worked, leave taken and leave balances, superannuation contributions, and the nature of any allowances or loadings paid. These records form the basis for resolving any pay disputes. If an employer cannot produce adequate records when requested by the Fair Work Ombudsman, it raises a presumption that the employee's version of events is correct.
What to do if you're not receiving compliant pay slips
If your employer isn't providing pay slips, or your pay slips are missing required information, take these steps. First, request pay slips in writing — an email to your employer or payroll department asking for compliant pay slips creates a paper trail. If they refuse or don't respond, check your award or enterprise agreement for any specific pay slip requirements beyond the NES. Contact the Fair Work Ombudsman (13 13 94) to report the breach — you can do this anonymously if needed. The FWO can investigate and compel the employer to comply. Use our Pay Slip Checker tool to identify exactly which required items are missing from your pay slips, giving you specific points to raise with your employer or include in a complaint.
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Official resources
General information and estimates only — not legal, financial, or tax advice. Always verify with the Fair Work Ombudsman (13 13 94) or a qualified professional.
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