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FairWorkMate

I'm hiring my first employee

Super obligations, awards, leave, payslips, and everything you need to know as a new employer.

Before you hire

Before hiring, you need: an ABN, registration as an employer with the ATO, a default superannuation fund, workers compensation insurance, and to identify the correct Modern Award for the role. You should also have an employment contract, a payroll system, and understand your record-keeping obligations.

Finding the right award

Most employees are covered by a Modern Award based on their industry or occupation. The award sets minimum pay rates, hours of work, breaks, penalty rates, and leave entitlements. Use the Award Finder to identify which award applies, then look up the correct classification level and pay rate.

Superannuation obligations

You must pay super at the Superannuation Guarantee rate of 12% (from 1 July 2025) on top of an employee's ordinary time earnings. Super must be paid at least quarterly to the employee's nominated fund. There is no minimum earnings threshold — you must pay super from the first dollar. Late super payments attract the Super Guarantee Charge.

Pay slip requirements

You must provide a pay slip within 1 working day of payment. Pay slips must include: your business name and ABN, the employee's name, pay period and date, gross and net pay, hourly rate or salary, hours worked, any loadings/penalties/allowances, deductions, and super contributions. Use our Pay Slip Checker to ensure compliance.

Record keeping

You must keep employee records for 7 years, including: employment contracts, pay records, hours worked, leave taken, superannuation contributions, tax file number declarations, and termination records. Failure to keep proper records can result in penalties of up to $16,500 per contravention.

Understanding the true cost

The cost of an employee goes well beyond their salary. Factor in: superannuation (12%), workers comp insurance (1-5% depending on industry), payroll tax (if above state threshold), leave loading (17.5% on annual leave), annual leave accrual, personal leave accrual, and training costs. Use our Cost of Employment Calculator to get the full picture.

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FairWork Mate is an independent commercial service. We are not affiliated with, endorsed by, or associated with the Fair Work Ombudsman, the Fair Work Commission, or any Australian Government agency. Content is 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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