accounting and bookkeeping
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What must be included on a pay slip?

A payslip is a document an employee receives showing how much they have earned and any deductions in a particular period.

Employers must issue each employee with a pay slip that includes:

  • 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.

Should leave balances be on a pay slip?

While it is best practice to show employee’s leave balances on their pay slip, it’s not a requirement. Employers do need to tell employees their leave balance if they ask for it.

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