What Your Payslip Must Show
Under the Fair Work Act 2009 and the Fair Work Regulations 2009, employers must provide a payslip to every employee within one working day of each pay period. Payslips must be in writing (paper or electronic). Knowing what must be included and what each line means is the starting point for protecting your entitlements.
- Mandatory payslip contents: Employer name and ABN; employee name; pay period (e.g., 1–15 April 2025); date of payment; gross earnings; tax withheld (PAYG); net pay; ordinary hours worked and ordinary hourly rate; any allowances, penalties, or loadings paid; superannuation fund name, member number, and amount paid or payable.
- Gross vs net pay: Gross pay is your total earnings before deductions (income tax, salary sacrifice, novated lease repayments, union fees if authorised). Net pay is what hits your bank account. The gap between gross and net should match the PAYG withholding shown on the payslip. If the gap is larger than the withholding, investigate what other deductions are occurring.
- Super on your payslip: The payslip must show the amount of super contributed - but note that super is typically paid quarterly (not with every pay), so your payslip may show super 'payable' rather than super 'paid'. The total across the quarter should equal 11.5% of your ordinary time earnings. Check this quarterly, not just per payslip.
- Leave balances: Many payslips include leave balances - annual leave accrued, personal/carer's leave accrued, and sometimes long service leave accrual. Annual leave accrues at 4 weeks per year (10 days of personal leave per year for full-time employees). Check these balances against your records.
- Allowances and loadings: If you work shifts, overtime, or in specific conditions (e.g., working at height, with hazardous materials, in a remote location), your applicable award or enterprise agreement may entitle you to allowances or loadings. These should appear as separate line items on your payslip. Missing allowances are one of the most common forms of underpayment.
Minimum Entitlements Under the National Employment Standards
The National Employment Standards (NES) under the Fair Work Act establish the minimum entitlements for all national system employees in Australia. These cannot be undercut by any award, enterprise agreement, or individual contract - they are a floor, not a ceiling.
- Annual leave: Full-time and part-time employees accrue 4 weeks of paid annual leave per year (pro-rated for part-time). Shift workers who regularly work Sundays and public holidays are entitled to 5 weeks. Annual leave accrues continuously and carries over if not taken. Employers cannot force you to take leave unless award or EA provisions specifically allow it.
- Personal/carer's leave: Full-time employees accrue 10 days of paid personal leave per year (pro-rated for part-time). This covers your own illness/injury and caring for an immediate family member or household member. You do not need to provide a medical certificate for leave of 1–2 days in most awards (check your specific award). Casual employees do not accrue paid personal leave.
- Parental leave: Eligible employees (12 months continuous service) are entitled to 12 months unpaid parental leave, with a right to request a further 12 months. Paid government parental leave (22 weeks at minimum wage from the government) is separate from employer-paid parental leave which many enterprise agreements provide.
- Public holidays: National public holidays (New Year's Day, Australia Day, Good Friday, Easter Saturday, Easter Monday, Anzac Day, Queen's Birthday, Christmas Day, Boxing Day) are paid days off for employees who would ordinarily work that day. Additional state and territory public holidays apply (e.g., Melbourne Cup Day in Victoria, Adelaide Cup in SA).
- Notice and redundancy: Minimum notice periods range from 1–5 weeks depending on length of service (employees over 45 with 2+ years service get an additional week). Redundancy pay (for businesses with 15+ employees) ranges from 4–16 weeks of pay depending on years of service.
- Flexible working arrangements: Employees with at least 12 months of continuous service who are parents or carers of children under school age (or with disability), carers, people with disability, those over 55, or experiencing family violence can request flexible working arrangements. Employers can only refuse on 'reasonable business grounds'.
Superannuation: What You Are Owed
Super theft - employers failing to pay legally required SG contributions - affects approximately 2.4 million Australian workers according to Industry Super Australia estimates, with an aggregate shortfall of $5.1 billion per year. Checking your super regularly is one of the most impactful things you can do for your financial future.
- The SG rate: 11.5% of your ordinary time earnings (OTE) from 1 July 2024. OTE includes your regular salary, shift allowances paid for ordinary hours, and most regular allowances. OTE excludes overtime, expense reimbursements, and most one-off payments.
- Payment timing: Employers must pay SG at least quarterly - by 28 January, 28 April, 28 July, and 28 October. Many employers pay more frequently (monthly or recurring). The quarterly deadline is the legal minimum - super may not appear in your fund on your payslip date but must arrive within the quarter.
- How to check your super: Log in to myGov and link to the ATO. Your 'Super' tab shows all super funds associated with your TFN and the most recent contributions received. Check this quarterly - specifically after each quarterly payment deadline.
- What to do if super is missing: Contact your employer's payroll team first. If no resolution, report to the ATO via the 'Report unpaid super' function at ato.gov.au. The ATO investigates employer super non-compliance and can recover unpaid super plus penalties and interest. This process is confidential - your employer is not told you reported them.
- Casual employees and super: Casuals earning $450/month or more (the threshold was removed in 2022 - all casuals now qualify regardless of earnings) are entitled to SG. This change is frequently missed by casual workers in retail, hospitality, and healthcare.
Wage Theft: How to Spot Underpayment
Wage theft - deliberately underpaying workers - affects hundreds of thousands of Australians annually. From 1 January 2025, intentional wage theft is a criminal offence under federal law carrying fines and imprisonment. Knowing how to identify underpayment is essential.
- Check your award minimum: Every industry has a Modern Award (determined by the Fair Work Commission) that sets minimum wage rates, penalty rates, and allowances. Find your award at fairwork.gov.au. Enter your industry and occupation to identify the applicable award and minimum rates. Compare against your actual pay.
- Common underpayment forms: Penalty rates not paid for weekends and public holidays; ordinary hours paid at overtime rates (reducing penalty rate multiplier); cash-in-hand payments without payslips or super; unpaid trial shifts; below-minimum wage rates; annual leave loading not paid on termination; super calculated on net salary after packaging instead of gross.
- Pay Calculator at fairwork.gov.au: The Fair Work Ombudsman's Pay and Conditions Tool (PACT) allows you to calculate your minimum entitlements by award, employment type, and hours. Compare the output to your actual pay. If there is a discrepancy, you may be owed back-pay.
- Requesting back-pay: Employees are entitled to recover underpaid wages for up to six years under the Fair Work Act. Contact the Fair Work Ombudsman (131 394) or file a complaint online at fairwork.gov.au. The FWO can investigate and recover underpayments on your behalf at no cost.
- Sham contracting: Some employers misclassify employees as independent contractors to avoid paying leave, super, and award rates. If you work set hours at a fixed location, use the employer's tools, cannot subcontract your work, and are economically dependent on one engager, you may be an employee - not a contractor - regardless of what the contract says.
Tax on Your Payslip: Understanding PAYG Withholding
PAYG withholding is the income tax your employer deducts from your pay and remits to the ATO on your behalf. Understanding how it is calculated helps you identify errors and avoid unexpected tax bills or missed refunds.
- Tax file number declaration: When you start a new job, you provide a TFN Declaration to your employer. Your answers (resident or non-resident, tax-free threshold claimed, HELP debt) determine your withholding rate. If you incorrectly claim the tax-free threshold at multiple jobs simultaneously, you will owe tax at return time.
- HELP/HECS withholding: If you have a HELP debt and your income exceeds the repayment threshold ($51,550 in 2024–25), your employer must apply an additional HELP withholding rate on top of standard income tax. Ensure you declared your HELP debt on your TFN Declaration - employers only apply HELP withholding if informed.
- Medicare Levy: A 2% Medicare Levy applies to most Australian residents earning above the low-income threshold ($26,000 singles, $43,846 families in 2024–25). This is withheld with income tax. If your income is below the threshold or you hold a Medicare Levy exemption certificate, you can reduce withholding accordingly.
- Salary sacrifice and withholding: Salary sacrifice reduces your taxable income and therefore the PAYG withheld. If you sacrifice $10,000 to super, your employer withholds tax on your lower post-sacrifice salary - you see the tax benefit in each pay rather than waiting for the tax return.
- PAYG variation: If you have significant tax deductions (investment property losses, large super contributions, working from home) that will produce a large refund at return time, you can apply to the ATO for a PAYG variation - reducing the withholding rate and improving your cash flow throughout the year rather than waiting for a lump-sum refund.
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