Paying wages

Learn about the minimum obligations for paying employees in Australia including how and when to pay wages.

When and how to pay wages

Employers need to pay employees at least monthly for the work they do. Employees can be paid in a number of different ways including in cash, by cheque and directly into their bank account by electronic funds transfer (EFT).

Find out more on our Frequency of pay page.

Pay slips and record-keeping

Employers need to follow certain rules about giving employees pay slips and keeping pay records.

Pay slips

Employees need to be given a pay slip within 1 working day of being paid. Pay slips can be given electronically or in hard copy. Pay slips need to include certain details about an employee’s pay. Penalties apply for providing false or misleading information on a pay slip.

Find out more on our Pay slips page.

Record-keeping

Employers have to keep accurate and up-to-date records about their employees. This includes information about an employee’s pay, leave and hours of work. Records also need to be kept about any changes to working arrangements or ending employment.

Find out more on our Record-keeping page.

Payment summaries

Payment summaries, also known as income statements, need to include payroll information required by the Australian Tax Office (ATO). Most businesses are covered by Single Touch Payroll, which impacts the way employers need to report payroll, tax and superannuation information to the ATO.

Find out more on our Payment summaries page, or visit Tax and superannuation for information about paying super.

For information about tax, including PAYG withholding, visit the Australian Taxation Office external-icon.png.

Tools and resources

Related information