Payslips and Record Keeping
Payslips and accurate record keeping are essential to protecting workers from wage theft. The Fair Work Act 2009 (Section 536) and the Fair Work Regulations 2009 (Reg 3.46) detail the rules around payslips and record keeping. This includes:
- Keeping a record of hours worked and wages paid
- Issuing payslips to each employee
- Recording any leave taken and the balance of leave remaining
Your employer must give you a payslip within one working day of your pay day. It should be sent to you electronically or as hard copy.
The Fair Work Act 2009 and the Fair Work Regulations 2009 set out what must be included on your payslip. All payslips must:
- The employer’s name and ABN (if any)
- Your name
- The date of the payment
- The pay period
- The gross (before tax) and net (after tax) amount of payment
- Any loadings, allowances, bonuses, penalty rates or other payments
- Any deductions made
There are other requirements depending on your employment type and entitlements, including:
- If your employer is required to pay superannuation contributions,
- The amount of the contribution
- The name, or name and number, of the superannuation fund the contributions were made
- If you are paid at an hourly rate
- What the ordinary hourly pay rate is
- The number of hours paid at that rate
- The amount of payment made at that rate
- If you are paid an annual rate of pay (salary), what the rate of pay was on the last day of the paid period.
Your employer is required by law to keep accurate employee records. They must be in English and kept for seven years. They are private and should only be accessed by you, your employer and any relevant payroll staff. You can give your union access to your records if you need support in a workplace matter. Employers must also make records available to Fair Work inspectors if they are investigating your workplace.
The records your employer must keep are explained below.
General records include your name, the date you started employment and your type of employment (permanent, temporary, casual, full or part-time)
If you are entitled to leave, your employer must keep a record of any leave taken and the balance of your remaining leave. Records should also any agreements made with your employer about using leave in advance or cashing out your leave.
Hours of work records
Your employer must keep records of your hours of work in the following cases:
- If you are a casual worker, or irregular part-time employee who is guaranteed a pay rate set by the time you work
- If you are entitled to a penalty rate or loading for overtime hours worked
They must also keep a record of any written agreements with you about your hours such as taking time off instead of being paid for overtime hours.
Superannuation contributions records
Your employer must keep a record of any superannuation contributions made, the date of each contribution and the name the fund contributions were made to. A record must be kept if you have requested contributions be paid into a fund of your choosing.
In addition to the records already mentioned, your employer must keep a record of any other agreements you have made with them. This might include, individual flexibility arrangements, annualised wage arrangements, annual earning guarantees and employee transfer records.
Your employer is required by law to keep employment records and give you payslips. You have the right to a copy of your employee records and you can give your union permission to access them. Contact your union immediately if you suspect your employer has not been meeting its legal responsibilities.