Record keeping and payslips
Information about record keeping and payslips
Record keeping
The minimum details that must be recorded will depend on the industrial coverage of an employee.
For example, if an employee is covered solely by the Minimum Conditions of Employment Act 1993, employers must record the following details:
- the employee's name and (if under 21) date of birth;
- the gross and net amounts paid to the employee under the contract of employment and all deductions and the reason for them;
- all paid, partly paid and unpaid leave taken by the employee;
- the employee's commencement date;
- details necessary to calculate the employee’s entitlement to (and payment for) long service leave; and
- the total number of hours worked in each week if the employee's salary is $45,000 per annum or less.
Different record keeping requirements are necessary for employees covered by awards and agreements. Please refer the Time and wages record keeping publication [pdf, 684.7 KB] for further information.
Alternatively, you can contact Wageline on 1300 655 266.
Pay slips
Pay slips are not a legislative requirement for employees in the State industrial relations system.
It is recommended that employers issue a pay slip to all employees. This will enable employees to be fully informed about what they are being paid and minimises the potential for any conflict.
Employers can choose what type of pay slip is appropriate. However, it should ideally contain:
- name;
- classification or job title;
- date of payment;
- period of payment;
- number of hours worked in that pay period;
- hourly rate, if appropriate;
- gross and net amount of wage payable;
- all allowances paid such as overtime or penalty rates; and
- all deductions from pay.
A pay slip template [pdf, 31.8 KB] is available on this site.

