Payslip Requirements Australia — What Your Employer MUST Include (Checklist)

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.

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.

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're being paid correctly.

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.

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.

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.

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.

Many employees receive their payslip each week or fortnight without ever really checking it. Here is what to look at, line by line. Start with the employer details: the business name and ABN should match your employment contract.

Next, check the pay period dates — these should align with the dates you worked. Look at your gross pay: this is your total earnings before any deductions.

If you're paid hourly, the payslip should show your hourly rate, the number of ordinary hours worked, and the total for each rate (base, Saturday, Sunday, public holiday, overtime). Multiply the hours by the rate to verify the totals. Check any allowances and loadings are listed separately — these should match your award entitlements for things like uniform allowances, travel allowances, or shift loadings. Review deductions: PAYG tax withholding should be the largest deduction. Keep records (and yes, this applies to casuals too).

Other common deductions include salary sacrifice amounts, union fees (only if you've authorised them in writing), and any agreed voluntary deductions. Verify the net pay — this is what actually hits your bank account and should equal gross pay minus all deductions.

Check the superannuation line: it should show the fund name and the contribution amount. Calculate 12% of your ordinary time earnings and compare it to the figure shown. Finally, review your leave balances — annual leave, personal/carer's leave, and long service leave (if applicable) should all appear.

If any of these elements are missing, your payslip is non-compliant with the Fair Work Regulations.

Your payslip is often the first place underpayment becomes visible — if you know what to look for. Here are red flags that should prompt further investigation.

A single flat rate for all hours may mean you are not receiving the correct penalties.

Your payslip is often the first place underpayment becomes visible — if you know what to look for. Here are red flags that should prompt further investigation.

• no separation of penalty rates: if you work weekends, public holidays, or overtime, these should appear as separate line items with the applicable rate
• super shown but never reaching your fund: some employers deduct or notionally allocate super on the payslip but fail to actually remit it to the fund
• incorrect casual loading: if you are a casual, your hourly rate should be at least 25% above the base permanent rate in your award. If the payslip shows the base rate without a loading, you are being underpaid
• missing leave accruals: if your leave balance never changes or isn't shown, your employer may not be tracking leave correctly — or may not be accruing it at all

Cross-check your payslip against your super fund statement quarterly.

Fifth, deductions you did not authorise: under section 324 of the Fair Work Act, an employer cannot deduct amounts from your pay unless the deduction is authorised by the employee in writing, permitted by the Fair Work Act, a modern award, or an enterprise agreement, or required by law (such as PAYG tax or child support). Deductions for breakages, till shortages, or uniform costs are generally not permitted unless specifically authorised by the award and agreed to in writing.

If you spot any of these issues, keep copies of the payslips and raise the matter in writing.

About the payslip requirements under the Fair Work Act apply to all employees, but different employment types have specific items that should appear. For hourly-rate employees (casual and part-time): the payslip must show each hourly rate applied, the number of hours worked at each rate, and the total dollar amount for each line. In other words, if you worked 20 ordinary hours at $28/hr, 5 Saturday hours at $35/hr, and 3 Sunday hours at $42/hr, all three rates and hours should appear separately.

For salaried employees: the payslip should show the annual salary rate and the equivalent per-period amount. If the salary is intended to absorb penalty rates or overtime (an annualised salary arrangement), this should be noted.

For casual employees specifically: the casual loading should be identifiable, either as a separate line or as part of the stated casual rate. The payslip should make it clear the employee is casual.

For employees receiving allowances: each allowance must be separately identified by type and amount — for example, 'Uniform Allowance $15.00' or 'First Aid Allowance $22.50 per week.' Lumping all allowances into a single unnamed figure is non-compliant.

For employees with salary sacrifice arrangements: both the pre-sacrifice gross amount and the sacrificed amount should be visible, so the employee can verify super is calculated on the pre-sacrifice salary.

If your payslip doesn't provide this level of detail for your employment type, it likely doesn't meet the regulatory requirements.

Many employers underestimate the risk of non-compliant payslips and poor record-keeping. Under section 557C of the Fair Work Act, if an employer fails to meet its record-keeping or payslip obligations and an employee makes a claim for underpayment, the burden of proof reverses. Instead of the employee having to prove they were underpaid, the employer must prove they were not.

This is a powerful provision that has been used extensively in recent underpayment cases. In practice, it means that if an employee claims they worked 45 hours in a week but the employer has no records to dispute this, the employee's version is presumed correct.

If an employee claims they were paid $22/hr instead of the correct award rate of $27/hr, and the employer can't produce payslips showing otherwise, the employee's claim stands. This reverse onus has resulted in multi-million dollar backpay orders against major employers including well-known restaurant chains, retail brands, and franchise networks. For employers, maintaining compliant payslips isn't just a legal obligation — it's essential self-protection. The cost of implementing proper payroll software (many affordable options exist for small businesses from $5-$30 per month) is negligible compared to the financial and reputational cost of an underpayment claim where you can't produce adequate records.

For employees, the reverse onus means you should always keep copies of your payslips (or take screenshots if they are provided through an online portal), as these become your evidence if a dispute ever arises.