Payslips are now more commonly issued online and electronically via email, rather than in hard copy the old-fashioned way. It is, therefore, important to ensure that payslips are correct every time employees receive their pay. Your employer must give you a payslip.

At the end of the financial year (30 June), employers must also give employees a PAYG summary (Pay As You Go statement). This payment summary is an extra pay slip required by the Australian Taxation Office to record your full year’s worth of pay received from the employer. If your PAYG withholding payment summary is missing or lost, you should request a copy from your employer.

How Employers Must Give Payslips

All employees should receive a payslip, either electronically or in printed form, within one working day of receiving pay. If you receive your pay electronically, it needs to be sent via email or into a personal account. 

Moreover, the employer should issue the payslip in a manner that the employee can easily access. For example, a worker may not have easy access to email if they work in a remote location or a manufacturing industry. In this instance, an employer should issue payslips in printed format.

What a Payslip Must Include

A payslip must include the following information:

  • the amount of pay, both gross (before tax) and net (after tax);
  • the date of receiving the pay;
  • the pay period;
  • any loadings, bonuses or penalty rate entitlements;
  • deductions;
  • superannuation contributions including the name of the super fund;
  • the employer’s name and ABN if they have one; and
  • the employee’s name.

If employees are paid at an hourly rate, the payslip should also contain the employee’s ordinary hourly rate and how many hours they worked at that rate. If an employee is paid an annual salary, the rate should be as on the last day of the pay period. Wages cannot be deducted unless there has been written consent or is required by law. These deductions include tax, superannuation and court-ordered deductions.

Most modern accounting systems, including MYOB and Xero, also include leave balances on payslips. While this is not a legal requirement, it is best practice to include the balance on each pay slip.

Further Employer Obligations

As an employer, you must provide payslips by the Fair Work Act 2009 (Section 536), Fair Work Regulations 2009 (Reg 3.46) or relevant state legislation. These employer obligations include issuing payslips to your employees within one day of receiving pay in a confidential manner suitable for their employment. In addition to payslips, employers must also record any leave taken by a worker and the balance of leave which they have not taken.

The Fair Work Ombudsman (FWO) may conduct inspections and fine employers for failing to meet the requirements for issuing correct payslips or keeping the right records. In 2014, the FWO announced plans to visit over 350 businesses across Australia to inspect payslips and record keeping processes.

Key Takeaways

Payslips are an important employee record that an employer must provide either electronically or in hard copy. The employer must provide payslips at least one business day after the employee receives their pay.

If you are an employer and have any questions about issuing payslips or record keeping, call LegalVision’s employment lawyers on 1300 544 755 or fill out the form on this page.

Anthony Lieu
If you would like further information on any of the topics mentioned in this article, please get in touch using the form on this page.
  • We will be in touch shortly with a quote. By submitting this form, you agree to receive emails from LegalVision and can unsubscribe at any time. See our full Privacy Policy.
  • This field is for validation purposes and should be left unchanged.
If you would like to receive a free fixed-fee quote for a legal matter, please get in touch using the form on this page.
  • We will be in touch shortly with a quote. By submitting this form, you agree to receive emails from LegalVision and can unsubscribe at any time. See our full Privacy Policy.
  • This field is for validation purposes and should be left unchanged.

Privacy Policy Snapshot

We collect and store information about you. Let us explain why we do this.

What information do you collect?

We collect a range of data about you, including your contact details, legal issues and data on how you use our website.

How do you collect information?

We collect information over the phone, by email and through our website.

What do you do with this information?

We store and use your information to deliver you better legal services. This mostly involves communicating with you, marketing to you and occasionally sharing your information with our partners.

How do I contact you?

You can always see what data you’ve stored with us.

Questions, comments or complaints? Reach out on 1300 544 755 or email us at info@legalvision.com.au

View Privacy Policy