Payslip content

What information is required to be included on a pay slip?

An employer is required to give each employee a written pay slip every time the employer pays remuneration to the employee. The employer must issue the pay slip within one day of the payment to which the pay slip relates. The employer can issue the pay slip in an electronic or hard copy format and must keep all employee pay slips on file for seven years.

Information that must be included on a pay slip

The Fair Work legislation contains a number of requirements for information that must be included on a pay slip. This information is as follows:

• The name of the employer;
• The name of the employee;
• The period to which the pay slip relates;
• The date on which the payment to which the pay slip relates was made;
• If the employee is paid an hourly rate of pay then the pay slip must include the ordinary hourly rate, the number of hours in that pay period for which the employee was employed at that rate and the amount of the payment made at that rate;
• If the employee is paid an annual rate of pay then the pay slip must include the annual rate as to the latest date to which the payment relates;
• The gross amount of the payment;
• The net amount of the payment;
• Any amount paid that is an incentive-based payment, bonus, loading, monetary allowance, penalty rate or other separately identifiable entitlement;
• The Australian Business Number (if any) of the employer;
• The details in respect of each amount deducted from the gross amount of the payment including the name, or the name and number, of the fund or account into which the deduction was paid.

If the employer is required to make superannuation contributions for the benefit of the employee:

• The amount of each contribution made (or required to be made) during the period to which the pay slip relates; and
• The name and number of any fund to which the contribution was (or will be) made.