Pay slips ensure that employees receive the correct pay and entitlements and help employers to keep accurate and complete records.
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Pay slips have to be given to an employee within 1 working day of pay day, even if an employee is on leave.
Pay slips have to be in either electronic form or hard copy. Electronic pay slips must have the same information as paper pay slips.
Pay slips have to cover details of an employee’s pay for each pay period. Below is a list of what to include:
- employer’s and employee’s name
- employer’s Australian Business Number (if applicable)
- pay period
- date of payment
- gross and net pay
- if the employee is paid an hourly rate:
- the ordinary hourly rate
- the number of hours worked at that rate
- the total dollar amount of pay at that rate
- any loadings (including casual loading), allowances, bonuses, incentive-based payments, penalty rates or other paid entitlements that can be separated out from an employee’s ordinary hourly rate. For example, a note could be included on a pay slip that the hourly rate incorporates the relevant casual loading.
- the pay rate that applied on the last day of employment
- any deductions from the employee's pay, including:
- the amount and details of each deduction
- the name, or name and number of the fund / account the deduction was paid into
- any superannuation contributions paid for the employee’s benefit, including:
- the amount of contributions made during the pay period (or the amount of contributions that the employer intends to make)
- the name, or the name and number, of the superannuation fund the contributions were (or will be) made to.
When an employer is required to give a new employee a pay slip within 14 days of their first pay day, they don’t have to include the superannuation fund name or number if:
- the employee hasn’t notified the employer of their choice of superannuation fund
- the employer hasn’t been able to obtain the employee’s stapled superannuation fund details from the Australian Taxation Office (ATO).
For more information, visit the ATO’s website Stapled super funds for employers.
Leave balances on pay slips
While it's best practice to show an employee's leave balances on their pay slip, it’s not a requirement.
Leave that can be shown on a pay slip includes:
- annual leave
- sick and carer’s leave
- long service leave.
Employers do need to tell employees their leave balances if they ask for it.
There are rules about how information about paid family and domestic violence leave must be reported on pay slips and what information must not be included, including some transitional rules. This is to reduce the risk to an employee’s safety when accessing paid family and domestic violence leave.
Employers need to keep a record of leave balances and any leave taken by employees. However, pay slips must not mention paid family and domestic violence leave, including any leave taken and leave balances.
From 4 February 2023, an amount paid to an employee for taking paid family and domestic violence leave has to be recorded on a pay slip as:
- ordinary hours of work, or
- another kind of payment for performing work, such as an allowance, bonus or overtime payment.
However, if an employee requests it, their employer can record time taken as paid family and domestic violence leave as another type of leave on their pay slip (for example, annual leave).
If an employee has taken a period of paid family and domestic violence leave, it is best practice for their employer to record this on their pay slip in a way that makes the pay slip look as close as possible to how it would have looked if the employee had not taken the leave.
Example: Recording paid family and domestic violence leave on a pay slip
Jamie works in a warehouse for a large supermarket and takes one day of paid family and domestic violence leave. On that day, Jamie would have worked 7 ordinary hours, including 3 hours in a cool room that would attract a cold work allowance. Jamie’s employer issues them a pay slip that includes the 7 ordinary hours and 3 hours of the cold work allowance for that day, instead of recording that period as paid family and domestic violence leave. This means Jamie’s pay slip looks the same as it would have looked if Jamie hadn’t taken the leave at all.
Until 4 June 2023, a period of paid family and domestic violence leave can be recorded on a pay slip as an amount paid for taking another type of leave (for example, other leave).
This grace period is intended to give employers time to update payroll systems to comply with the requirement to report paid family and domestic violence leave on pay slips as ordinary hours of work or another kind of payment for performing work.
If as an employee, you don’t receive a pay slip, we encourage you to talk to your employer. Find step-by-step advice on how to start this process at I'm not getting pay slips.
You can also check out our online learning course on having difficult conversations for tips on how to approach your employer.
Employers who give proper pay slips are able to keep good records that can be easily found if needed.
Fair Work Inspectors can give employers a fine, called an infringement notice, if they:
- don't include the right information on a pay slip
- don't issue pay slips at all or within 1 working day of paying employees.
It’s unlawful for employers to give pay slips that they know are false or misleading.
Employers can also be penalised if we choose to take a matter to court. In some cases, employers who have not given pay slips may have to prove to a court that they didn't underpay an employee.
Best practice tips
- Issue pay slips in an easily printable format.
- Make sure employees can access and print their pay slips in private.
- Pay slips should be written in plain English that is simple to understand.