Legal requirements for pay slips

Employers are obliged by law to give pay slips to employees, and there are quite detailed requirements about what needs to be included on the pay slip. As a minimum, the pay slip (which can be in electronic or printed form) must show the following:

  • 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, allowances, bonuses, incentive-based payments, penalty rates or other paid entitlements that can be separated out from an employee’s ordinary hourly rate
    • 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 need to be made)
        • the name and / or number of the superannuation fund the contributions were made to.

It is not mandatory to show leave balances on the pay slip, but it's useful to do so, and many accounting packages will automatically include this information.

If you use popular accounting software such as MYOB or Quickbooks you will probably have no difficulty in complying with the requirements for pay slips -- although you should check your setup to make sure all the required information is correctly reported.

If you need to create your own pay slips, the Fair Work Ombudsman has this useful template.

Links: