Employers in Australia must give employees a compliant pay slip within one working day of payment. A practical pay slip template should show who paid the wages, the pay period, payment date, gross and net amounts, deductions, rates, hours, leave balances where relevant, and superannuation details. Missing one of these fields can make payroll audits, employee queries and Fair Work inspections much harder to manage.

What must an Australian pay slip template include?

Under the Fair Work Act 2009 and Fair Work Regulations, a pay slip must contain enough information for an employee and an employer to understand how the payment was calculated. Your pay slip should follow the Fair Work Ombudsman requirements, not just the layout produced by your payroll software. For the tribunal and workplace-relations context, employers can also review the Fair Work Commission employer resources.

How soon must an employer issue a pay slip?

A pay slip must be provided within one working day of payday, including when an employee is on leave. It can be provided electronically or on paper. Employers should set payroll software to release the pay slip automatically, then retain evidence that it was issued.

A pay slip is not a substitute for an accurate payroll process. Before sending it, check the employee’s classification, ordinary hours, overtime, penalty rates, allowances, leave and superannuation. The correct result may depend on a seven-year employee record-keeping process and the relevant Modern Award.

How should employers show pay rates, hours and overtime?

For hourly employees, show the rate paid and the number of hours worked at that rate. If different rates apply, list them separately—for example, ordinary hours, Saturday penalty hours, Sunday penalty hours, overtime or public holiday hours. A single combined “hours worked” figure can conceal an underpayment and makes it difficult to reconcile the pay run.

For salaried employees, show the annual salary rate or the applicable salary basis. Employers should still keep records of hours worked where required and test that the salary covers all minimum entitlements under the applicable award or agreement. A salary clause does not automatically remove the need for accurate payroll records.

What deductions can appear on a pay slip?

List each deduction separately and identify its purpose. Tax withheld and deductions required by law can be recorded without an employee’s separate written authorisation. Other deductions generally need to be authorised in writing and must be principally for the employee’s benefit, or otherwise fit within a lawful exception.

Do not use a generic “other deductions” line for unexplained amounts. Keep the written authority, calculation and supporting records with the payroll file. Deductions for damaged property, cash shortages or equipment should be checked carefully before being processed.

How should superannuation appear on a pay slip?

The pay slip should show the amount of superannuation contribution and the contribution rate. It should also identify the super fund or provide the required fund details. Payroll teams should reconcile the pay slip figure against the fund payment and investigate differences promptly.

Superannuation is only one part of payroll compliance. Check whether overtime, allowances, leave payments and other components affect ordinary time earnings, and keep a record of the basis for the calculation. For broader payroll controls, employers can use the payroll compliance resources for Australian employers.

Pay slip checklist for employers

1. Confirm the employee record: name, classification, employment type and applicable award or agreement.
2. Check the pay calculation: ordinary hours, overtime, penalty rates, allowances, bonuses, leave and salary offsets.
3. Review deductions: verify the legal basis and written authority for each non-statutory deduction.
4. Reconcile super: compare the pay slip amount with the payroll report and fund payment.
5. Issue on time: provide the pay slip within one working day of payment.
6. Store the records: retain payroll and time records for seven years and restrict access to authorised staff.

Common pay slip template mistakes

• Using the employee’s “usual rate” instead of showing the rate actually paid for each type of work.
• Combining ordinary hours, overtime and penalty hours into one unexplained total.
• Leaving out the pay period or payment date.
• Showing a net amount without clearly identifying gross pay and deductions.
• Failing to update the template when an award rate, allowance or payroll rule changes.
• Issuing the pay slip late because it is manually emailed after the pay run.

Employers should also review their free employment document templates and payroll procedures together. A pay slip may be technically complete while the underlying employment agreement or payroll records are not.