Payslip Requirements in Australia (2026): Contents, Timing, Super Details and Penalties

Every Australian employer in the national workplace relations system has to give each employee a payslip, on time, with a fixed list of details. It sounds like admin, but a missing or thin payslip is one of the easiest breaches for a Fair Work Inspector to prove, and it can flip the burden of proof against you in an underpayment claim. This guide sets out exactly what the law requires in 2026 — the timing rule, every item listed in Regulation 3.46 of the Fair Work Regulations, how to show super, deductions and leave, and what the penalties now cost after the 1 July 2026 penalty unit rise. Worked examples use Australian dollars.

Quick answer

Under section 536 of the Fair Work Act, you must give every employee a payslip within 1 working day of paying them, on paper or electronically. Regulation 3.46 sets the contents: names, ABN, pay period, payment date, gross and net pay, every loading, allowance, bonus and penalty rate, hours and rates, each deduction, and super paid or to be paid with the fund name.

• Deadline: 1 working day after pay day, even if the employee is on leave

• Hourly staff: ordinary rate, hours at that rate and the amount; salaried staff: the annual rate

• Super: the amount for the period and the fund name (new staff get a 14 days grace on the fund name)

• Never mention paid family and domestic violence leave on the slip

• Fines up to A$10,920 per breach for a company, much more in court

Who the payslip rules apply to

The payslip obligation is in section 536 of the Fair Work Act 2009, so it binds every national system employer. That covers all companies and other constitutional corporations in Australia, and every employer in Victoria, New South Wales, Queensland, South Australia, Tasmania, the ACT and the Northern Territory, because those states referred their private-sector industrial powers to the Commonwealth. The main exception is a sole trader, partnership or trust in Western Australia that is not a corporation; those employers fall under the WA state system, which has its own pay record rules.

The rule applies to every employee: full-time, part-time, casual, fixed-term, apprentices, trainees and juniors. It doesn't matter whether the person is covered by a modern award, an enterprise agreement or is award-free, and it doesn't matter how few employees you have. A business with a single part-time bookkeeper has exactly the same payslip duties as a national retailer.

Independent contractors don't get payslips — they invoice you. But if a worker is really an employee, calling them a contractor won't avoid the obligation, and a missing payslip trail is one of the first things an inspector looks for in a sham contracting investigation. If you're unsure about the line between the two, our guide to casual employees covers related classification questions.

When a payslip must be given: the one working day rule

Section 536(1) says an employer must give a payslip to each employee within 1 working day of paying an amount to the employee in relation to the performance of work. The trigger is the payment, not the end of the pay period. If you run payroll on Wednesday, the slips must be out by close of business Thursday.

The Fair Work Ombudsman stresses that the deadline applies even when an employee is on leave. An employee on four weeks' annual leave still gets a payslip every pay cycle while they're paid. The same goes for back pay, a separate bonus run or an off-cycle correction: each time you pay an amount for work, a payslip has to follow within a working day.

Final pay is a common trap. When employment ends, you'll usually pay outstanding wages, unused annual leave and any notice or redundancy amounts in a single final payment. That payment needs a payslip too, and the Fair Work Ombudsman says it should show the pay rate that applied on the employee's last day. Our annual leave guide explains how unused leave is calculated on termination.

The Act doesn't set how often you must pay — section 323 only requires payment at least monthly unless an award or agreement says otherwise. Many awards require weekly or fortnightly pay. Whatever cycle you use, the one working day payslip deadline runs off each payment.

Paper or electronic: the form of a payslip

Regulation 3.45 is short: a payslip must be either in electronic form or a hard copy. There is no prescribed template, no required layout and no need for a signature. A PDF emailed to the employee, a slip in a payroll or rostering app, or a printed slip in an envelope are all valid.

What matters is that the electronic version contains every item a paper one would, and that the employee can actually get to it. A slip that sits in a portal the employee has never been given a login for hasn't really been "given". The Fair Work Ombudsman's tips for employers are to issue slips in a format that's easy to print, to let employees access and print them in private, and to write them in plain English.

If you email slips, use the employee's personal address that they've nominated, and think about privacy — a payslip contains pay, tax and super details and sometimes deduction information that the employee wouldn't want a shared family inbox or a team leader to see.

What a payslip must include: Regulation 3.46 item by item

Section 536(2) says a payslip must include the information prescribed by the regulations, and Regulation 3.46 is where that list lives. The current compilation of the Fair Work Regulations (in force from 1 October 2026) sets out the items below. Some apply to every slip; others apply only if the employee is hourly, salaried, has deductions or receives super.

Names, ABN, pay period and payment date

The employer's name should be the legal entity that employs the person — the company name or the sole trader's name — not just a trading name, because that is who the employee would have to pursue for unpaid wages. Add the ABN if your business has one. The pay period (for example "Mon 5 Oct to Sun 11 Oct 2026") and the date the money was paid are separate items; both must appear.

Gross pay, net pay and the separate entitlements

Gross pay is the total before tax and deductions; net pay is what lands in the employee's account. Between them, the slip has to show each loading, allowance, bonus, incentive-based payment, penalty rate or other separately identifiable entitlement. That means a Saturday penalty, an overtime amount, a first-aid allowance or a casual loading must be visible rather than buried in a single "wages" figure.

The Fair Work Ombudsman's guidance gives one practical concession for casuals: if the casual loading is built into a single hourly rate, a note on the slip can say that the rate includes the relevant casual loading. Everything else that can be separated out should be. Getting this right also helps you — it's the easiest way to demonstrate later that award penalty rates were actually paid.

Hourly and salaried employees

For an employee paid by the hour, Regulation 3.46(3) adds three items: the rate for ordinary hours, the number of hours worked at that rate in the period and the amount paid at that rate. If the person also worked overtime or weekend hours at a different rate, those appear as separately identifiable entitlements.

For an employee on an annual salary, Regulation 3.46(4) requires the annual rate of pay as at the latest date the payment relates to. If the salary went up partway through the pay period, show the new rate.

Deductions

Deductions are only lawful if section 324 of the Fair Work Act permits them — usually because the employee has authorised them in writing and they're principally for the employee's benefit, or because a law or court order requires them. For each deduction, the slip must show the amount and the name, or name and number, of the fund or account the money went to: a union, a salary packaging provider, a health fund, a child support agency.

From timesheet to compliant payslip

Step 1

Record hours, leave and allowances

Step 2

Calculate gross pay (ordinary hours + each loading, penalty, allowance, bonus)

Step 3

Withhold PAYG and make authorised s 324 deductions

Step 4

Calculate super and name the fund

Step 5

Issue payslip

within 1 working day of payment

Superannuation details

If you make, or intend to make, super contributions for the employee, Regulation 3.46(5) requires either the amount of each contribution made during the pay period and the fund it went to, or the amount you intend to contribute for that period and the fund it will go to. The "intends to make" wording was added in 2022 so that employers who pay super after the pay run can still comply.

From 1 July 2026, Payday Super requires the super guarantee to reach the employee's fund within 7 business days of each payday, so most employers now show the contribution for each pay period rather than a quarterly figure. The rate is 12% of ordinary time earnings. Our super guarantee guide explains the new deadline in detail.

There is one narrow exception for new starters. Under Regulation 3.46(5A), a slip that falls due within 14 days of the employee's first pay can leave out the fund name if, by then, the employee hasn't chosen a fund and the ATO hasn't yet told you whether they have a stapled super fund. The amount still has to be shown; only the fund name can wait.

What a payslip doesn't need to show — and what it must not show

Leave balances

There is no legal requirement to show leave balances on a payslip. The Fair Work Ombudsman calls it best practice to show annual leave, sick and carer's leave and long service leave balances, and almost every payroll package does it by default. Employers must, however, keep a record of leave taken and leave balances, and tell an employee their balance if they ask.

Paid family and domestic violence leave

Since the introduction of paid family and domestic violence (FDV) leave, payslips have a specific safety rule. Regulation 3.47 says a slip must not include a statement that an amount was paid for FDV leave, a statement that a period of leave was FDV leave, or the employee's FDV leave balance.

Instead, Regulation 3.48 says the payment must be shown as pay for ordinary hours of work, or as another kind of payment for work, such as an allowance, a bonus or overtime. The Fair Work Ombudsman's example is a warehouse worker who takes a day of FDV leave that would have included 3 hours attracting a cold work allowance; the slip simply shows 7 ordinary hours and 3 hours of the allowance, as if the day had been worked. If the employee asks, you can show the time as another type of leave, such as annual leave. The aim is that a slip seen by someone else gives nothing away. Section 536(3A) confirms a slip that follows these rules isn't "false or misleading".

Tax withheld and employer details beyond the list

PAYG withholding isn't listed as its own item in Regulation 3.46, but because the slip must show gross and net amounts, the tax withheld is the obvious reconciling line, and every payroll system shows it. It also keeps the slip consistent with what you report to the ATO through Single Touch Payroll. Year-to-date figures, the employee's classification, award name and employer contact details are all optional extras that make disputes less likely.

Worked examples in A$

These examples use award-free rates from 1 July 2026 — the National Minimum Wage of A$26.44 an hour for adults. Most employees are covered by an award with higher rates and extra penalties, so substitute your award's pay guide figures; our minimum wage guide explains where to find them.

1. Part-time hourly employee, weekly pay. Mia works 30 ordinary hours in the week ending Sunday 11 October 2026 and is paid on Wednesday 14 October. She has authorised a A$20 weekly deduction to her health fund.

The payslip must reach Mia by close of business on Thursday 15 October — one working day after the payment.

2. Salaried employee, fortnightly pay. Tom earns A$78,000 a year, paid fortnightly. Each slip must show his annual rate of A$78,000 as at the last day of the period, gross pay of 78,000 ÷ 26 = A$3,000.00, tax withheld, net pay, and super of 12% × A$3,000 = A$360.00 with the fund name. If Tom's salary rose to A$80,000 on the Monday of the second week, the slip shows A$80,000 as the annual rate and the gross reflects the part-period at each rate.

3. Casual with a weekend shift. A casual's slip must list the ordinary casual hours and amount, and then the Saturday hours at the award's Saturday rate as a separately identifiable penalty. If you pay a single all-in hourly rate that includes the casual loading, note on the slip that the rate includes the loading.

Record keeping behind the payslip

A payslip is the employee's copy of what happened; your records are the business's copy. Section 535 requires you to make and keep employee records for 7 years. The Fair Work Ombudsman lists what they must include: the employer's and employee's names, ABN, start date, employment type (full-time, part-time, casual, permanent or temporary), pay rate, gross and net amounts, deductions, every loading, penalty, bonus and allowance, overtime hours with start and finish times, hours for casual and irregular part-time employees, leave taken and balances, and super contributions with the fund name and the reason that fund was used.

Records must be legible, in English and readily accessible to an inspector. They can't be changed except to correct an error, and section 535(4) makes it unlawful to make or keep a record you know is false or misleading. If an employee cashes out annual leave, keep the written agreement and a record of the rate and payment date.

Good records and good payslips work together. If you're ever accused of underpaying, the records let you prove what you paid; the payslips prove the employee was told at the time.

Payslip rules at a glance (2026)

1 working day

Deadline after each payment

FW Act s 536(1)

14 days

Fund-name grace for new starters

Reg 3.46(5A)

7 years

Keep pay records

FW Act s 535

A$10,920

Max fine per breach, company

Infringement notice

Penalties for missing or wrong payslips

Payslip breaches are civil remedy provisions under the Fair Work Act. There are three levels of consequence, and the dollar amounts rose on 1 July 2026, when the Commonwealth penalty unit was indexed from A$330 to A$364 for contraventions on or after that date.

Infringement notices

A Fair Work Inspector can issue an on-the-spot fine — an infringement notice — for not giving payslips, giving them late or leaving out required information, as well as for record-keeping failures. The Fair Work Ombudsman's current amounts are up to A$2,184 per breach for an individual and up to A$10,920 per breach for a corporation. A single notice can cover several breaches. It must be issued within 12 months of the breach and paid within 28 days; you can ask in writing for up to 28 more days or apply to have the notice withdrawn if you think it's wrong. Paying it isn't an admission, and the FWO can't then take you to court over the same breaches.

Court penalties

If the Fair Work Ombudsman or an employee goes to court, the maximum civil penalty for a payslip contravention under item 29 of the section 539 table is 60 penalty units, multiplied for companies:

Maximum court penalty per payslip or record-keeping contravention (from 1 July 2026)

Who	Ordinary contravention	Basis
Individual (sole trader, director or manager involved)	A$21,840	60 penalty units
Company that is a small business employer (under 15 employees)	A$109,200	5 × 60 units
Company that is not a small business employer	A$546,000	Selected civil remedy provision, 1,500 units
Individual — serious contravention	A$218,400	600 penalty units (knowing and systematic)

Individual (sole trader, director or manager involved)

Ordinary contravention

A$21,840

Basis

60 penalty units

Company that is a small business employer (under 15 employees)

Ordinary contravention

A$109,200

Basis

5 × 60 units

Company that is not a small business employer

Ordinary contravention

A$546,000

Basis

Selected civil remedy provision, 1,500 units

Individual — serious contravention

Ordinary contravention

A$218,400

Basis

600 penalty units (knowing and systematic)

Those figures apply per contravention, so failures across many employees and pay periods add up quickly. Directors, HR managers and external payroll providers who are knowingly involved can also be personally liable.

False payslips and the reverse onus

Section 536(3) separately prohibits giving a payslip you know is false or misleading in a material way — for example, a slip showing award rates while the employee is actually paid less in cash. And under section 557C, if you failed to give payslips or keep records, then in an underpayment case the court can require you to disprove the employee's claims about hours and pay, unless you have a reasonable excuse. Without slips, the employee's diary may be the best evidence in the room.

Common payslip mistakes and how to fix them

• Issuing slips monthly while paying weekly. Each payment needs its own slip within 1 working day. Set your payroll software to email slips automatically when the pay run is finalised.
• One lump "wages" figure. Split out penalty rates, overtime, allowances, bonuses and loadings. If your system can't, change the system.
• No hours or rate for hourly staff. Regulation 3.46(3) needs the ordinary rate, the hours and the amount. "38 hours" without the rate isn't enough.
• Super shown without a fund name. After the first 14 days, the fund name (or name and number) must appear. Use the employee's choice form or the ATO stapled fund details.
• FDV leave labelled as such. Recode it as ordinary hours or the relevant allowance, and never show an FDV balance.
• Deductions without written authority. If a deduction isn't permitted by section 324, showing it on the slip doesn't make it lawful. Get written authorisation that specifies the amount first.
• No slip with the final pay. Termination payments need a payslip too, showing the rate on the last day.
• Missing ABN or legal entity name. Add them to the template once and every slip is fixed.

If you discover past slips were wrong, correct them: issue amended slips or a statement setting out the correct figures, back-pay any underpayment, and correct the STP report. The Fair Work Ombudsman generally takes a self-reported, promptly fixed error far more favourably than one an inspector finds.

Payslip compliance checklist

0/10

• Employer legal name and ABN on every slip
• Employee name, pay period and payment date shown
• Gross and net pay, with PAYG withheld as a separate line
• Every loading, penalty rate, overtime amount, allowance and bonus shown separately
• Hourly staff: ordinary rate, hours and amount; salaried staff: current annual rate
• Each deduction shown with its amount and the receiving fund or account
• Super amount for the period and the fund name
• No mention of paid family and domestic violence leave or its balance
• Slip sent within 1 working day of every payment, including final pay
• Matching time and wages records kept for 7 years

Share Print

Build a compliant payslipFree, no login — list ordinary hours, penalty rates, allowances, deductions and super with the fund name, then download a PDF.

Official links

• Pay slipsFair Work Ombudsman — rules and examples
• Record-keepingWhat records to keep for 7 years
• Infringement noticesFines, payment and withdrawal
• Fair Work Regulations 2009Regulations 3.45–3.48
• Fair Work Act 2009Sections 535, 536 and 557C

What to do next

Pull up last week's payslips and run them against the checklist above — the fixes are usually one-off template changes. Then make sure the super line matches your Payday Super contributions, your tax line matches your PAYG withholding and STP reporting, and your rates match the current minimum wage or award. The free salary slip generator produces a slip with every Regulation 3.46 item if you don't yet use payroll software.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What must be on a payslip in Australia?

Regulation 3.46 of the Fair Work Regulations requires the employer's and employee's names, the employer's ABN (if any), the pay period, the payment date, gross and net pay, and any bonus, loading, allowance, penalty rate or other separate entitlement. Hourly employees must also see their ordinary rate, the hours at that rate and the amount; salaried employees must see their annual rate. Each deduction and the super paid or to be paid, with the fund name, must also appear.

How soon must an employer give a payslip?

Within 1 working day of paying the employee, under section 536 of the Fair Work Act. The rule applies every pay day, including when the employee is on leave and when final pay is made after employment ends. A slip handed over at the next roster or at month end is late, and the Fair Work Ombudsman can fine an employer for that alone.

Are electronic payslips legal in Australia?

Yes. Regulation 3.45 allows a payslip in electronic form or as a hard copy. An emailed PDF or a slip in a payroll app is fine, provided it carries every item a paper slip would and the employee can actually open it. The Fair Work Ombudsman recommends a format that is easy to print and that employees can access in private.

Do payslips have to show leave balances?

No. Showing annual leave, personal leave and long service leave balances is best practice, and most payroll software does it, but it is not a legal requirement. Employers must tell an employee their leave balance if asked, and must keep leave records. Paid family and domestic violence leave must never appear on a payslip.

What is the fine for not giving payslips?

A Fair Work Inspector can issue an infringement notice of up to A$2,184 per breach for an individual or A$10,920 for a corporation. If the matter goes to court, the maximum civil penalty per contravention is A$21,840 for an individual, A$109,200 for a small business company and A$546,000 for a larger company, with higher maximums for serious contraventions.

Does a payslip have to show tax withheld?

Regulation 3.46 does not list PAYG withholding as a separate item, but it requires both the gross and net amounts, and any deduction made under section 324. In practice every payroll system shows the tax withheld as its own line, which is the simplest way to explain the gap between gross and net pay and to match what you report through Single Touch Payroll.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Pay slips — Fair Work Ombudsman · accessed 12 October 2026
2. 2.Fair Work Regulations 2009 — regulations 3.45 to 3.48 (compilation in force 1 October 2026) — Federal Register of Legislation · accessed 12 October 2026
3. 3.Fair Work Act 2009 — sections 323, 535, 536, 539, 546 and 557C (compilation of 7 July 2026) — Federal Register of Legislation · accessed 12 October 2026
4. 4.Infringement notices — Fair Work Ombudsman · accessed 12 October 2026
5. 5.Record-keeping — Fair Work Ombudsman · accessed 12 October 2026
6. 6.Crimes (Amount of Penalty Unit) Instrument 2026 — Federal Register of Legislation · accessed 12 October 2026
7. 7.Fines and penalties — ASIC · accessed 12 October 2026