Payslips

In our last newsletter we indicated the importance of issuing payslips to all employees. These can be provided in hardcopy (paper) or electronically. However, it is also important to provide the correct information on the payslip. Each payslip must contain the following details:

• Employer’s and employee’s name

• Employer’s Australian Business Number (if applicable)

• Pay period, that is period for which the payment is made

• 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 (including casual loading), allowances, bonuses, incentive-based payments, penalty rates or other paid entitlements

• The pay rate that applied on the last day of employment

• Details of any deductions from the employee's pay

• Details, including fund details of any superannuation contributions

It isn’t necessary to put leave accruals on a payslip

Though you should show on the payslip if annual leave or personal leave is taken, there are restrictions on showing family and/or domestic violence leave on a payslip. This is so that others cannot gain access to the payslip are not able to see such provision.

Employers need to keep a record of leave balances and any leave taken by employees. However, pay slips must not mention paid family and domestic violence leave, including any such leave taken and leave balances.

Any amount paid to an employee for taking paid family and domestic violence leave has to be recorded on a pay slip as:

• Ordinary hours of work, or

• Another kind of payment for performing work, such as an allowance, bonus or overtime payment.

However, if an employee requests it, their employer can record time taken as paid family and domestic violence leave as another type of leave on their pay slip (for example, annual leave). Note, that this must be at the employee’s request.